Exemptions I

Table of Contents

TAXES CONSOLIDATION ACT

Part 7

Income Tax and Corporation Tax Exemptions (ss. 187-236)

Chapter 1 Income tax (ss. 187-216F)

187.

Exemption from income tax and associated marginal relief.

(1)In this section, “the specified amount” means, subject to subsection (2) –

(a)in a case where the individual would apart from this section be entitled to a tax credit specified in section 461(a) (inserted by the Finance Act, 2001), €10,420, and

(b)in any other case, €5,210.

(2)

(a)For the purposes of this section and section 188, where a claimant proves that he or she has living at any time during the year of assessment any qualifying child, then, subject to subsection (3), the specified amount (within the meaning of this section or section 188, as the case may be) shall be increased for that year of assessment by –

(i)€575 in respect of the first such child,

(ii)€575 in respect of the second such child, and

(iii)€830 in respect of each such child in excess of 2.

(b)Any question as to whether a child is a qualifying child for the purposes of this section or section 188 shall be determined on the same basis as it would be for the purposes of section 462, but without regard to subsections (1)(b), (2) and (3) of that section.

(3)Where for any year of assessment 2 or more individuals are, or but for this subsection would be, entitled under subsection (2) to an increase in the specified amount (within the meaning of this section or section 188, as the case may be) in respect of the same child, the following provisions shall apply:

(a)only one such increase under subsection (2) shall be allowed in respect of each child;

(b)where such child is maintained by one individual only, that individual only shall be entitled to claim the increase;

(c)where such child is maintained by more than one individual, each individual shall be entitled to claim such part of the increase as is proportionate to the amount expended on the child by that individual in relation to the total amount paid by all individuals towards the maintenance of the child;

(d)in ascertaining for the purposes of this subsection whether an individual maintains a child and, if so, to what extent, any payment made by the individual for or towards the maintenance of the child which that individual is entitled to deduct in computing his or her total income for the purposes of the Income Tax Acts shall be deemed not to be a payment for or towards the maintenance of the child.

(4)Where for any year of assessment –

(a)an individual makes a claim for the purpose, makes a return in the prescribed form of his or her total income for that year and proves that such total income does not exceed the specified amount, the individual shall be entitled to exemption from income tax, or

(b)an individual makes a claim for the purpose, makes a return in the prescribed form of his or her total income for that year and proves that such total income does not exceed a sum equal to twice the specified amount, the individual shall be entitled to have the amount of income tax payable in respect of his or her total income for that year, if that amount would but for this subsection exceed a sum equal to 40 per cent of the amount by which his or her total income exceeds the specified amount, reduced to that sum.

(5)This section ceases to have effect on or after 1 January 2008.

188.

Age exemption and associated marginal relief.

(1)In this section –

“income tax payable” has the same meaning (inserted by the Finance Act, 2001) as in section 3, but without regard to any reduction of tax under section 244;

“total income” has the same meaning as in section 3, but includes income arising outside the State which is not chargeable to tax.

(2)In this section, “the specified amount” means, subject to subsection (2A) –

(a)in a case where the individual would apart from this section be entitled to a tax credit specified in section 461(a) (inserted by the Finance Act, 2001), €36,000, and

(b)in any other case, €18,000.

(2A)

(a)For the purposes of this section, where a claimant proves that he or she has living at any time during the year of assessment any qualifying child then, subject to subsection (2B), the specified amount (within the meaning of this section) shall be increased for that year of assessment by –

(i)€575 in respect of the first such child,

(ii)€575 in respect of the second such child, and

(iii)€830 in respect of each such child in excess of 2.

(b)Any question as to whether a child is a qualifying child for the purposes of this section shall be determined on the same basis as it would be for the purposes of section 462B, but without regard to subsections (1)(b), (1)(c), (3) and (5) of that section.

(2B)Where for any year of assessment 2 or more individuals are, or but for this subsection would be, entitled under subsection (2A) to an increase in the specified amount, (within the meaning of this section) in respect of the same child, the following provisions shall apply:

(a)only one such increase under subsection (2A) shall be allowed in respect of each child;

(b)where such child is maintained by one individual only, that individual only shall be entitled to claim the increase;

(3)This section shall apply for any year of assessment to an individual who makes a claim for the purpose, makes a return in the prescribed form of his or her total income for that year and proves that, at some time during the year of assessment, either the individual, or, in a case where the individual would apart from this section be entitled to a tax credit specified in section 461(a), the spouse or civil partner of the individual, was of the age of 65 years or over.

(4)Where an individual to whom this section applies proves that his or her total income for a year of assessment for which this section applies does not exceed the specified amount, the individual shall be entitled to exemption from income tax for that year.

(5)Where an individual to whom this section applies proves that his or her total income for a year of assessment for which this section applies does not exceed a sum equal to twice the specified amount, the individual shall be entitled to have the amount of income tax payable in respect of his or her total income for that year, if that amount would but for this subsection exceed a sum equal to 40 per cent of the amount by which his or her total income exceeds the specified amount, reduced to that sum.

(6)

(a)Subsections (1) and (2) of section 459 and section 460 shall apply in relation to exemption from tax or any reduction of tax under this section as they apply to any allowance, deduction, relief or reduction under the provisions specified in the Table to section 458.

(b)Subsections (3) and (4) of section 459 and paragraph 8 of Schedule 28 shall, with any necessary modifications, apply in relation to exemption from tax or any reduction of tax under this section.

189.

Payments in respect of personal injuries.

(1)This section shall apply to any payment made –

(a)to or in respect of an individual who is permanently and totally incapacitated by reason of mental or physical infirmity from maintaining himself or herself, and

(b)

(i)pursuant to the issue of an order to pay under section 38 of the Personal Injuries Assessment Board Act 2003, or

(ii)following the institution by or on behalf of the individual of a civil action for damages, in respect of personal injury giving rise to that mental or physical infirmity.

(2)

(a)In this subsection –

“relevant gains” means chargeable gains (including allowable losses) within the meaning of the Capital Gains Tax Acts, which accrue to an individual, to or in respect of whom payments to which this section applies are made, from the disposal of –

(a)assets acquired with such payments,

(b)assets acquired with relevant income, or

(c)assets acquired directly or indirectly with the proceeds from the disposal of assets referred to in paragraphs (a) and (b);

“relevant income” means income which arises to an individual, to or in respect of whom payments to which this section applies are made, from the investment –

(a)in whole or in part of such payments, or

(b)of income derived directly or indirectly from such payments,

being income consisting of dividends or other income which, but for this section, would be chargeable to tax under Schedule C or under Case III, IV (by virtue of section 59, 745 or 747E) or V of Schedule D or under Schedule F.

(b)Where for any year of assessment the aggregate of the relevant income arising to and the relevant gains accruing to an individual exceeds 50 per cent of the aggregate of the total income arising to and the total chargeable gains (including allowable losses) accruing to the individual for that year of assessment –

(i)the relevant income shall be exempt from income tax and shall not be reckoned in computing total income for the purposes of the Income Tax Acts, but the provisions of those Acts relating to the making of returns shall apply as if this section had not been enacted, and

(ii)the relevant gains shall be exempt from capital gains tax, but the provisions of the Capital Gains Tax Acts relating to the making of returns shall apply as if this section had not been enacted.

(c)For the purposes of computing whether a chargeable gain is, in whole or in part, a relevant gain, or whether income is, in whole or in part, relevant income, all such apportionments shall be made as are, in the circumstances, just and reasonable.

189A.

Special trusts for permanently incapacitated individuals.

(1)In this section –

“incapacitated individual” means an individual who is permanently and totally incapacitated, by reason of mental or physical infirmity, from being able to maintain himself or herself;

“public subscriptions” means subscription, in the form of money or other property, raised, following an appeal made in that behalf to members of the public, for the benefit of one or more incapacitated individual or individuals, whose identity or identities is or are known to the persons making the subscriptions, being subscriptions that meet either of the following conditions, namely –

(a)the total amount of the subscriptions does not exceed €381,000, or

(b)no amount of the subscriptions, at any time on or after the specified return date for the chargeable period for which exemption is first claimed under either subsection (2) or (3), constitutes a subscription made by any one person that is greater than 30 per cent of the total amount of the subscriptions;

“qualifying trust” means a trust established by deed –

(a)that has been established exclusively for the benefit of one or more specified incapacitated individual or individuals, for whose benefit public subscriptions, within the meaning of this section, have been raised,

(b) that requires that –

(i)the trust funds be applied for the benefit of that individual or those individuals, as the case may be, at the discretion of the trustees of the trust, and

(ii)the undistributed part of the trust funds –

(I)where the individual or the last surviving individual, as the case may be, is survived by a child, spouse or civil partner, be appointed in favour of the estate of the deceased individual, or

(II)otherwise, be applied for charitable purposes or be appointed in favour of the trustees of charitable bodies,

and

(c)where no trustee of the trust is connected (within the meaning of section 10) with that individual or any of those individuals, as the case may be;

“specified return date for the chargeable period” has the same meaning as in section 959A;

“trust funds” means, in relation to a qualifying trust –

(a)public subscriptions, raised for the benefit of the incapacitated individual or individuals, the subject or subjects of the trust, and

(b)all moneys and other property derived directly or indirectly from such public subscriptions.

(2)Income arising to the trustees of a qualifying trust in respect of the trust funds, being income consisting of dividends or other income which but for this section would be chargeable to tax under Schedule C or under Case III, IV (by virtue of section 59 or section 745) or V of Schedule D or under Schedule F, shall be exempt from income tax and shall not be reckoned in computing total income for the purposes of the Income Tax Acts.

(3)Gains accruing to trustees of a qualifying trust in respect of the trust funds shall not be chargeable gains for the purposes of the Capital Gains Tax Acts.

(4)

(a)In this subsection –

“relevant gains” means chargeable gains (including allowable losses) within the meaning of the Capital Gains Tax Acts, which accrue to an incapacitated individual from the disposal of –

(a)assets acquired with payments made by the trustees of a qualifying trust,

(b)assets acquired with relevant income, or

(c)assets acquired directly or indirectly with the proceeds from the disposal of assets referred to in paragraphs (a) and (b);

“relevant income” means income which –

(a)consists of payments made by the trustees of a qualifying trust to or in respect of an incapacitated individual, being a subject of the trust, or

(b)arises to such an incapacitated individual from the investment –

(i)in whole or in part of payments, made by the trustees of a qualifying trust, or

(ii)of income derived directly or indirectly from such payments,

(b)Where for any year of assessment the aggregate of relevant income arising to and the relevant gains accruing to an individual exceeds 50 per cent of the aggregate of the total income arising to and the total chargeable gains (including allowable losses) accruing to the individual in that year of assessment –

(ii)the relevant gains shall be exempt from capital gains tax, but the provisions of the Capital Gains Tax Acts relating to the making of returns shall apply as if this section had not been enacted.

(5)This section shall have effect as respects the year 1997-98 and subsequent years of assessment.

189B.

Exemption in respect of periodic payments for personal injuries.

(1)This section shall apply to any payment made to or in respect of an individual –

(a)pursuant to a periodic payments order within the meaning of Part IVB of the Civil Liability Act 1961, or

(b)pursuant to any order or other instrument that corresponds to an order referred to in paragraph (a) which is made in accordance with the law of a territory other than the State.

(2)Where, for any year of assessment, an individual is in receipt of a payment to which this section applies, such payment shall be exempt from income tax and shall not be reckoned in computing income for the purposes of the Income Tax Acts.

190.

Certain payments made by the Haemophilia HIV Trust.

(1)In this section, “the Trust” means the trust established by deed dated the 22nd day of November, 1989, between the Minister for Health and certain other persons, and referred to in that deed as “the Haemophilia H.I.V. Trust” or “the HHT”.

(2)This section shall apply to income consisting of payments made by the trustees of the Trust to or in respect of a beneficiary under the Trust.

(3)Notwithstanding any provision of the Income Tax Acts, income to which this section applies shall be disregarded for the purposes of those Acts.

191.

Taxation treatment of Hepatitis C compensation payments.

(1)In this section –

“the Act” means the Hepatitis C Compensation Tribunal Act, 1997;

“comparable overseas scheme” means a scheme, located in a Member State of the European Economic Area (other than the State) or in the United Kingdom, whose purpose is to compensate individuals who have been diagnosed positive for Hepatitis C or HIV resulting from the use of blood products;

“eligible person” means –

(a)a person referred to in subsection (1) of section 4 of the Act, in respect of matters referred to in that section,

(b)a person referred to in any Regulations made under section 9 of the Act, in respect of matters referred to in those Regulations, or

(c)a person eligible to receive a payment from a comparable overseas scheme;

“the Tribunal” means the Tribunal known as the Hepatitis C Compensation Tribunal established under section 3 of the Act.

(2)This section shall apply to any payment in respect of compensation –

(a)by the Tribunal in accordance with the Act,

(b)following the institution by or on behalf of a person of a civil action for damages in respect of personal injury, or

(c)by a comparable overseas scheme, to an eligible person.

(3)For the purposes of the Income Tax Acts and the Capital Gains Tax Acts and notwithstanding any provision of those Acts to the contrary –

(a)income consisting of payments to which this section applies shall be disregarded, and

(b)any payment by the Tribunal or a comparable overseas scheme to which this section applies shall be treated in all respects as if it were a payment made following the institution, by or on behalf of the person to or in respect of whom the payment is made, of a civil action for damages in respect of personal injury.

192.

Payments in respect of thalidomide children.

(1)This section shall apply to any payment made by the Minister for Health and Children or by the foundation known as Conterganstiftung für behinderte Menschen to or in respect of any individual handicapped by reason of infirmity which can be linked with the taking by the individual’s mother during her pregnancy of preparations containing thalidomide.

(2)Income which –

(a)consists of a payment to which this section applies, or

(b)arises to a person to or in respect of whom payments to which this section applies are made, from the investment in whole or in part of such payments or of the income derived from such payments, being income consisting of dividends or other income which but for this section would be chargeable to tax under Schedule C or under Case III, IV (by virtue of section 59, 745 or 747E) or V of Schedule D or under Schedule F,

shall be exempt from income tax and shall not be reckoned in computing total income for the purposes of the Income Tax Acts; but the provisions of those Acts relating to the making of returns of total income shall apply as if this section had not been enacted.

(3)Gains which accrue to a person, to or in respect of whom payments to which this section applies are made, from the disposal of –

(a)assets acquired with such payments,

(b)assets acquired with income exempted from income tax under subsection (2), or

(c)assets acquired directly or indirectly with the proceeds from the disposal of assets referred to in paragraphs (a) and (b),

shall not be chargeable gains for the purposes of the Capital Gains Tax Acts.

(4)For the purposes of computing whether by virtue of this section a gain is, in whole or in part, a chargeable gain, or whether income is, in whole or in part, exempt from income tax, all such apportionments shall be made as are, in the circumstances, just and reasonable.

192A.

Exemption in respect of certain payments under employment law.

(1)In this section –

“relevant Act” means an enactment which contains provisions for the protection of employees’ rights and entitlements or for the obligations of employers towards their employees;

“relevant authority” means any of the following –

(a)a right commissioner,

(b)the Director of the Equality Tribunal,

(ba)an adjudication officer of the Workplace Relations Commission,

(bb)the Workplace Relations Commission,

(bc)the District Court,

(c)the Employment Appeals Tribunal,

(d)the Labour Court,

(e)the Circuit Court, or

(f)the High Court.

(2)Subject to subsections (3) and (5), this section applies to a payment under a relevant Act, to an employee or former employee by his or her employer or former employer, as the case may be, which is made, on or after 4 February 2004, in accordance with a recommendation, decision or a determination by a relevant authority in accordance with the provisions of that Act.

(3)A payment made in accordance with a settlement arrived at under a mediation process provided for in a relevant Act shall be treated as if it had been made in accordance with a recommendation, decision or determination under that Act of a relevant authority.

(4)

(a)Subject to subsection (5) and without prejudice to any of the terms or conditions of an agreement referred to in this subsection, this section shall apply to a payment

(i)made, on or after 4 February 2004, under an agreement evidenced in writing, being an agreement between persons who are not connected with each other (within the meaning of section 10), in settlement of a claim which –

(I)had it been made to a relevant authority, would have been a bona fide claim made under the provisions of a relevant Act,

(II)is evidenced in writing, and

(III)had the claim not been settled by the agreement, is likely to have been the subject of a recommendation, decision or determination under that Act by a relevant authority that a payment be made to the person making the claim,

(ii)the amount of which does not exceed the maximum payment which, in accordance with a decision or determination by a relevant authority (other than the Circuit Court or the High Court) under the relevant Act, could have been made under that Act in relation to the claim, had the claim not been settled by agreement, and

(iii)where –

(I)copies of the agreement and the statement of claim are kept and retained by the employer, by or on behalf of whom the payment was made, for a period of six years from the day on which the payment was made, and

(II)the employer has made copies of the agreement and the statement of claim available to an officer of the Revenue Commissioners where the officer has requested the employer to make those copies available to him or her.

(b)

(i)On being so requested by an officer of the Revenue Commissioners, an employer shall make available to the officer all copies of –

(I)such agreements as are referred to in paragraph (a) entered into by or on behalf of the employer, and

(II)the statements of claim related to those agreements,

kept and retained by the employer in accordance with subparagraph (iii) of that paragraph.

(ii)The officer may examine and take extracts from or copies of any documents made available to him or her under this subsection.

(5)This section shall not apply to so much of a payment under a relevant Act or an agreement referred to in subsection (4) as is –

(a)a payment, however described, in respect of remuneration including arrears of remuneration, or

(b)a payment referred to in section 123(1) or 480(2)(a).

(5A)This section shall not apply to payments made pursuant to an order under section 2B of the Employment Permits Act 2003.

(6)Payments to which this section applies shall be exempt from income tax and shall not be reckoned in computing total income for the purposes of the Income Tax Acts.

192B. Foster care payments etc.
Deleted from 1 January 2020
(1)In this section –

“carer” means an individual who is or was a foster parent or relative or who takes care of an individual on behalf of the Health Service Executive;

“foster parent” has the meaning assigned to it in the Child Care (Placement of Children in Foster Care) Regulations 1995 (S.I. No. 260 of 1995);

“relative” has the meaning assigned to it in the Child Care (Placement of Children with Relatives) Regulations 1995 (S.I. No. 261 of 1995).

(2)This section applies to payments made –

(a)to a carer by the Health Service Executive in accordance with –

(i)article 14 of the Child Care (Placement of Children in Foster Care) Regulations 1995, or

(ii)article 14 of the Child Care (Placement of Children with Relatives) Regulations 1995,

(b)at the discretion of the Health Service Executive to a carer in respect of an individual –

(i)who had been in the care of a carer until attaining the age of 18 years,

(ii)in respect of whom a payment referred to in paragraph (a) had been paid until the individual attained the age of 18 years,

(iii)who since attaining the age of 18 years continues to reside with a carer, and

(iv)who has not attained the age of 21 years or where the person has attained such age, suffers from a disability or is in receipt of full-time instruction at any university, college, school or other educational establishment and such disability or instruction commenced before the person attained the age of 21 years,

(c)in accordance with the law of any other Member State of the European Communities which corresponds to the payments referred to in paragraph (a) or (b).

(3)Payments to which this section applies are exempt from income tax and shall not be taken into account in computing total income for the purposes of the Income Tax Acts.

192BA.

Exemption of certain payments made or authorised by Child and Family Agency.

(1)In this section –

‘carer’, in relation to an individual, means a person who is or was a foster parent or relative of the individual or who takes care of the individual on behalf of the Child and Family Agency or the Health Service Executive;

‘foster parent’ has the meaning assigned to it in the Child Care (Placement of Children in Foster Care) Regulations 1995 (S.I. No. 260 of 1995);

‘Minister’ means the Minister for Children and Youth Affairs;

‘qualifying payment’ means a payment –

(a)

which either –

(i)is –

(I)described in column (1) of the Table to this section,

(II)paid on a basis specified in column (2) of that Table, and

(III)made or authorised by the Child and Family Agency on behalf of the Minister,

(ii)is made by or on behalf of the Health Service Executive to a carer in respect of what is generally referred to and commonly known as a Home Sharing Host Allowance,

(b)made in accordance with the law of any other Member State or of the United Kingdom and which corresponds to a payment referred to in paragraph (a);

‘qualifying person’ means a carer, foster parent, relative or any other individual to whom a qualifying payment is made;

‘relative’ has the meaning assigned to it in the Child Care (Placement of Children with Relatives) Regulations 1995 (S.I. No. 261 of 1995).

(2)A qualifying payment which is made to a qualifying person on or after 1 January 2020 shall be exempt from income tax and shall not be reckoned in computing the total income of the qualifying person for the purposes of the Income Tax Acts.

(3)A qualifying payment which is made to a qualifying person before 1 January 2020 shall be treated as if it were exempt from income tax in the year of assessment in which it is made and shall not be reckoned in computing the total income of the qualifying person for that year of assessment for the purposes of the Income Tax Acts.

TABLE

Description of payment

(1)

Basis on which payment is made

(2)

Fostering Allowance

Child Care (Placement of Children in Foster Care) Regulations 1995 Section 39, Child Care Act 1991 Child Care (Placement of Children with Relatives) Regulations 1995 Section 36, Child Care Act 1991 Section 41, Child Care Act 1991

Enhanced Fostering Allowance

Supported Lodgings for Children in Care Allowance

Section 36(1)(d), Child Care Act 1991

Aftercare Allowance

Section 45, Child Care Act 1991

Aftercare Additional Financial Support

Section 45, Child Care Act 1991

Adoption Maintenance Allowance

Sections 6 and 44, Child Care Act 1991

Supported Lodgings for Children

Section 5, Child Care Act 1991

192C.

Exemption in respect of payments of State support.

(1)Notwithstanding any other provision of the Income Tax Acts, a person in receipt of care services shall be exempt from income tax in respect of any State support provided to the person under section 12(2) of the Nursing Homes Support Scheme Act 2009 and the payment shall not be reckoned in computing the person’s income for the purposes of the Income Tax Acts.

(2)Notwithstanding any provision of the Income Tax Acts, any payment referred to in subsection (1) shall be paid without deduction of income tax.

(3)In this section “care services” and “State support” have the same meaning as in the Nursing Homes Support Scheme Act 2009.

192D.

Exemption in respect of fuel grant.

A payment made under section 81 of the Finance Act 2015 shall be exempt from income tax and shall not be reckoned in computing income for the purposes of the Income Tax Acts.

192E.

Exemption in respect of water conservation grant.

A payment made under section 5 of the Water Services Act 2014 shall be exempt from income tax and shall not be reckoned in computing income for the purposes of the Income Tax Acts.

192F.

Exemption in respect of certain education-related payments.

(1)In this section –

‘the Act’ means the Student Support Act 2011;

‘awarding authority’ has the same meaning as it has in the Act;

‘grant’ has the same meaning as it has in the Act;

‘Minister’ means the Minister for Education and Skills;

‘student’ has the same meaning as it has in the Act.

(2)This section applies to –

(a)a payment made by an awarding authority to or in respect of a student in accordance with a scheme or schemes of grants –

(i)made by the Minister under the Act, or

(ii)confirmed under section 29 of the Act,

(b)a payment made –

(i)in accordance with the law of a Member State (other than the State), or of the United Kingdom, and

(ii)which corresponds to a payment referred to in paragraph (a).

(3)A payment to which this section applies, which is made on or after 1 January 2020, shall be exempt from income tax and shall not be reckoned in computing total income for the purposes of the Income Tax Acts.

(4)A payment to which this section applies, which is made before 1 January 2020, shall be treated as if it was exempt from income tax in the year of assessment to which it relates and shall not be reckoned in computing total income for the purposes of the Income Tax Acts.

192G.

Exemption in respect of training allowance payments.

(1)In this section –

‘Minister’ means the Minister for Education and Skills;

‘qualifying payment’, means a payment, generally referred to and commonly known as a further education training allowance, which is made by or on behalf of the Minister to a qualifying individual –

(a)who is undertaking an approved further education and training course under a scheme or schemes (which or each of which is referred to in the definition of ‘qualifying individual’ in this subsection as ‘the relevant scheme’) administered by or on behalf of the Minister, and

(b)who, if he or she were not undertaking such a course, would be in receipt of or eligible for a payment from the Minister for Employment Affairs and Social Protection;

‘qualifying individual’ means an individual who satisfies the conditions of the relevant scheme as may be specified from time to time by the Minister and the Minister for Employment Affairs and Social Protection.

(2)A qualifying payment made to a qualifying individual on or after 1 January 2020 shall be exempt from income tax and shall not be reckoned in computing the total income of the qualifying individual for the purposes of the Income Tax Acts.

(3)A qualifying payment which is made to a qualifying individual before 1 January 2020 shall be treated as if it were exempt from income tax in the year of assessment to which it relates and shall not be reckoned in computing the total income of the qualifying individual for that year of assessment for the purposes of the Income Tax Acts.

192H.

Exemption in respect of Mobility Allowance.

(1)This section applies to a payment made under section 61 of the Health Act 1970, generally referred to and commonly known as a Mobility Allowance, by or on behalf of the Health Service Executive to a person who satisfies the conditions of the Mobility Allowance scheme as administered by the Health Service Executive.

(2)A payment to which this section applies, which is made on or after 1 January 2021, shall be exempt from income tax and shall not be reckoned in computing total income for the purposes of the Income Tax Acts.

(3)A payment to which this section applies, which is made before 1 January 2021, shall be treated as if it was exempt from income tax in the year of assessment in which it was made and shall not be reckoned in computing total income for the purposes of the Income Tax Acts.

192I.

Exemption in respect of Pandemic Placement Grant.

(1)In this section –

‘Minister’ means the Minister for Health;

‘qualifying grant’ means a grant, generally referred to and commonly known as the Pandemic Placement Grant, which is made periodically by or on behalf of the Minister to a qualifying student;

‘qualifying student’ means an undergraduate student who is registered on the candidate register maintained by the Nursing and Midwifery Board of Ireland and who is undertaking what is generally referred to and commonly known as a Supernumerary Clinical Placement or an Internship Clinical Placement as part of a qualifying course;

‘qualifying course’ means an undergraduate programme in nursing or midwifery, approved by the Nursing and Midwifery Board of Ireland under section 85(2) of the Nurses and Midwives Act 2011.

(2)Subject to subsection (3), a qualifying grant made to a qualifying student on or after 1 January 2021 and on or before 31 December 2022 shall be exempt from income tax and shall not be reckoned in computing the total income of the qualifying student for the purposes of the Income Tax Acts.

(3)This exemption shall apply to a maximum amount of €2,100 for each qualifying student in the year of assessment to which it relates.

192J.

Exemption in respect of electricity costs emergency benefit payment.

(1)An electricity costs emergency benefit payment made under section 5(2) of the Electricity Costs (Domestic Electricity Accounts) Emergency Measures Act 2022 on or after 1 January 2022 and on or before 31 December 2022 shall be exempt from income tax and shall not be reckoned in computing total income for the purposes of the Income Tax Acts.

(2)In this section, “electricity costs emergency benefit payment” has the same meaning as it has in the Electricity Costs (Domestic Electricity Accounts) Emergency Measures Act 2022.

192JA.

Exemption in respect of payments under Electricity Costs Emergency Benefit Scheme II.

(1)An electricity costs emergency benefit payment made under section 5(2) of the Electricity Costs (Domestic Electricity Accounts) Emergency Measures and Miscellaneous Provisions Act 2022 on or after the date of the passing of that Act and on or before 31 December 2023 shall be exempt from income tax and shall not be reckoned in computing total income for the purposes of the Income Tax Acts.

(2)In this section, “electricity costs emergency benefit payment” has the same meaning as it has in the Electricity Costs (Domestic Electricity Accounts) Emergency Measures and Miscellaneous Provisions Act 2022.

192JB. Exemption in respect of electricity costs emergency benefit payment and submeter support scheme payment.
(1)An electricity costs emergency benefit payment made under section 5(2) or a submeter support scheme payment made under section 9(2), as the case may be, of the Electricity Costs (Emergency Measures) Domestic Accounts Act 2023 on or after 1 December 2023 and on or before 31 December 2024 shall be exempt from income tax and shall not be reckoned in computing total income for the purposes of the Income Tax Acts.

(2)In this section, ‘electricity costs emergency benefit payment’ and ‘submeter support scheme payment’ have the same meaning as in the Electricity Costs (Emergency Measures) Domestic Accounts Act 2023.

192K.

Exemption in respect of Pandemic Special Recognition Payment.

(1)In this section –

‘qualifying individual’ means an individual who is in receipt of a qualifying payment;

‘qualifying payment’ means a payment, generally referred to and commonly known as the Pandemic Special Recognition Payment, which is made, by or on behalf of the Minister for Health to a qualifying individual, further to the decision of the Government of 19 January 2022.

(2)Subject to subsection (4), a qualifying payment made to a qualifying individual on or after 1 January 2022 shall be exempt from income tax and shall not be reckoned in computing the total income of the qualifying individual for the purposes of the Income Tax Acts.

(3)A qualifying payment shall be deemed not to be a payment to which Chapter 4 of Part 42 applies.

(4)The exemption provided for in subsection (2) shall apply to a maximum amount of €1,000 for each qualifying individual.

192L.

Exemption in respect of incorrect birth registration payment.

(1)In this section –

‘Minister’ means the Minister for Children, Equality, Disability, Integration and Youth;

‘qualifying individual’ means an individual who is the subject of an incorrect birth registration for the purposes of the Birth Information and Tracing Act 2022 which has been confirmed by the Child and Family Agency;

‘qualifying payment’ means a payment, generally referred to and commonly known as the Ex Gratia Payment in Respect of an Incorrect Birth Registration, which is made by or on behalf of the Minister to a qualifying individual, in furtherance of the decision of the Government of 8 March 2022.

(2)A qualifying payment made to a qualifying individual which is made on or after 1 January 2023 shall be exempt from income tax and shall not be reckoned in computing the total income of the qualifying individual for the purposes of the Income Tax Acts.

(3)A qualifying payment made to a qualifying individual which is made before 1 January 2023 shall be treated as if it was exempt from income tax in the year of assessment in which it was made and shall not be reckoned in computing total income of the qualifying individual for the purposes of the Income Tax Acts.

(4)The exemption provided for in subsections (2) and (3) shall apply to a maximum amount of €3,000 for each qualifying individual.

192M.

Exemption in respect of payments under Covid-19 Death in Service Ex-Gratia Scheme for Health Care Workers.

(1)In this section, ‘qualifying payment’ means a payment made by or on behalf of the Minister for Health under the Covid-19 Death in Service Ex-Gratia Scheme for Health Care Workers (that is to say the scheme administered under that title by the Minister for Health in furtherance of a decision of the Government of 8 March 2022).

(2)A qualifying payment made on or after 1 January 2023 shall be exempt from income tax and shall not be reckoned in computing total income for the purposes of the Income Tax Acts or in computing amounts chargeable to universal social charge in accordance with Part 18D.

(3)A qualifying payment made before 1 January 2023 shall be treated as if it was exempt from income tax in the year of assessment in which it was made and shall not be reckoned in computing total income for the purposes of the Income Tax Acts or in computing amounts chargeable to universal social charge in accordance with Part 18D.

192N.

Exemption of payments in relation to Ex-Gratia Scheme for Community Employment Scheme Supervisors and Assistant Supervisors.

(1)A payment made in relation to the Ex-Gratia Scheme for Community Employment Scheme Supervisors and Assistant Supervisors shall be exempt from income tax and shall not be reckoned in computing total income for the purposes of the Income Tax Acts.

(2)In this section, ‘Ex-Gratia Scheme for Community Employment Scheme Supervisors and Assistant Supervisors’ shall be construed in accordance with section 359A(5) of the Social Welfare Consolidation Act 2005.

192O. Exemption in respect of Clinical Placement Allowance.
(1)In this section –

‘Act of 2011’ means the Nurses and Midwives Act 2011;

‘qualifying course’ means an undergraduate programme in nursing or midwifery approved by the Nursing and Midwifery Board of Ireland under section 85(2) of the Act of 2011;

‘qualifying payment’ means a payment, generally referred to and commonly known as a Clinical Placement Allowance, which is made periodically by or on behalf of the Minister for Health;

‘qualifying student’ means an undergraduate student who is registered in the candidate register maintained by the Nursing and Midwifery Board of Ireland under section 46 of the Act of 2011 and who is undertaking what is generally referred to and commonly known as a Supernumerary Clinical Placement as part of a qualifying course.

(2)A qualifying payment made to a qualifying student on or after 1 January 2024 shall be exempt from income tax and shall not be reckoned in computing the total income of the qualifying student for the purposes of the Income Tax Acts.

(3)A qualifying payment which is made to a qualifying student before 1 January 2024 shall be treated as if it were exempt from income tax in the year of assessment to which it relates and shall not be reckoned in computing the total income of the qualifying student for that year of assessment for the purposes of the Income Tax Acts.

(4)A qualifying payment shall be deemed not to be a payment to which Chapter 4 of Part 42 applies.

192P.

Exemption in respect of allowance for maternity-related administrative support.

(1)In this section –

‘qualifying individual’ means a member of a local authority (within the meaning of the Local Government Act 2001) who is entitled to the benefit of a qualifying payment;

‘qualifying payment’ means an allowance paid, by or on behalf of the Minister for Housing, Local Government and Heritage, to a qualifying individual of maternity-related administrative support (within the meaning of the Regulations of 2023) subject to and in accordance with the Regulations of 2023;

‘Regulations of 2023’ means the Local Government Act 2001 (Section 142) (Allowance for Maternity-Related Administrative Support) Regulations 2023 (S.I. No. 404 of 2023).

(2)A qualifying payment which is made to a qualifying individual on or after 1 January 2023 shall be exempt from income tax and shall not be reckoned in computing the total income of the qualifying individual for the purposes of the Income Tax Acts.

(3)A qualifying payment shall be deemed not to be a payment to which Chapter 4 of Part 42 applies.

193.

Income from scholarships.

(1)

(a)In this section –

“relevant body” means a body corporate, unincorporated body, partnership, individual or other body;

“relevant scholarship” means a scholarship provision for which is made, either directly or indirectly, by a relevant body or a person connected with the relevant body and where payments are made, either directly or indirectly, in respect of such a scholarship to –

(i)an employee or, where the relevant body is a body corporate, a director of the relevant body, or

(ii)the spouse, civil partner, family, dependants, servants or children of the civil partner of such employee or director;

“scholarship” includes an exhibition, bursary or other similar educational endowment.

(b)A person shall be regarded as connected with a relevant body for the purposes of this subsection if that person is –

(i)a trustee of a settlement, within the meaning of section 10, made by the relevant body, or

(ii)a relevant body,

and that person would be regarded as connected with the relevant body for the purposes of that section.

(2)Income arising from a scholarship held by a person receiving full-time instruction at a university, college, school or other educational establishment shall be exempt from income tax, and no account shall be taken of any such income in computing the amount of income for the purposes of the Income Tax Acts.

(3)Nothing in subsection (2) shall be construed as conferring on any person other than the person holding the scholarship in question any exemption from a charge to income tax.

(4)Notwithstanding subsection (3), a payment of income arising from a relevant scholarship which is –

(a)provided from a trust fund or under a scheme, and

(b)held by a person receiving full-time instruction at a university, college, school or other educational establishment,

shall be exempt from income tax if, in the year of assessment in which the payment is made, not more than 25 per cent of the total amount of the payments made from that fund, or under that scheme, in respect of scholarships held as mentioned in paragraph (b) is attributable to relevant scholarships.

(5)If any question arises whether any income is income arising from a scholarship held by a person receiving full-time instruction at a university, college, school or other educational establishment, the Revenue Commissioners may consult the Minister for Education and Science.

(6)Where a payment is made before the 6th day of April, 1998, in respect of a scholarship awarded before the 26th day of March, 1997, this section shall apply subject to paragraph 2 of Schedule 32.

194.

Child benefit.

Child benefit payable under Part 4 of the Social Welfare Consolidation Act 2005, or any subsequent Act together with which that Act may be cited, shall be exempt from income tax and shall not be reckoned in computing income for the purposes of the Income Tax Acts.

194A.

Early childcare supplement.

Early childcare supplement payable under Part 4A (inserted by the Social Welfare Law Reform and Pensions Act 2006) of the Social Welfare Consolidation Act 2005 shall be exempt from income tax and shall not be reckoned in computing income for the purposes of the Income Tax Acts.

194AA.

Exemption of certain childcare support payments.

(1)In this section –

‘cohabitant’ has the same meaning as it has in Part 44B;

‘eligible child’ means a child in respect of whom a qualifying payment or a relevant payment is made;

‘Minister’ means the Minister for Children and Youth Affairs;

‘qualifying payment’ means a payment made under section 15 of the Childcare Support Act 2018;

‘relevant payment’ means a payment made by or on behalf of the Minister under any of the following childcare support programmes or schemes:

(a)Community Childcare Subvention;

(b)Community Childcare Subvention Plus;

(c)Community Childcare Subvention Resettlement;

(d)Community Childcare Subvention Resettlement (Transitional);

(e)Community Childcare Subvention Universal;

(f)Training and Employment Childcare.

(2)A qualifying payment shall be exempt from income tax and shall not be reckoned in computing income of the parent or guardian, or the cohabitant of the parent or guardian, of an eligible child for the purposes of the Income Tax Acts.

(3)A relevant payment made on or after 1 January 2019 shall be exempt from income tax and shall not be reckoned in computing income of the parent or guardian, or the cohabitant of the parent or guardian, of the eligible child for the purposes of the Income Tax Acts.

(4)A relevant payment made before 1 January 2019 shall be treated as if it was exempt from income tax in the year of assessment to which it relates and shall not be reckoned in computing income of the parent or guardian, or the cohabitant of the parent or guardian, of the eligible child for the purposes of the Income Tax Acts.

194B.

Back to work family dividend.

Back to work family dividend payable under Part 7A (inserted by section 8 of the Social Welfare (Miscellaneous Provisions) Act 2015) of the Social Welfare Consolidation Act 2005 shall be exempt from income tax and shall not be reckoned in computing income for the purposes of the Income Tax Acts.

195. Exemption of certain earnings of writers, composers and artists.
(1)In this section –

‘EEA Agreement’ means the Agreement on the European Economic Area signed at Oporto on 2 May 1992, as adjusted by all subsequent amendments to that Agreement;

‘EEA state’ means a state which is a contracting party to the EEA Agreement;

‘work’ means an original and creative work which is within one of the following categories:

(a)a book or other writing;

(b)a play;

(c)a musical composition;

(d)a painting or other like picture;

(e)a sculpture.

(2)

(a)This section shall apply to an individual –

(i)who is –

(I)resident in one or more Member States, or in another EEA state, or in the United Kingdom, and not resident elsewhere, or

(II)ordinarily resident and domiciled in one or more Member States, or in another EEA state, or in the United Kingdom, and not resident elsewhere, and

(ii)

(I)who is determined by the Revenue Commissioners, after consideration of any evidence in relation to the matter which the individual submits to them and after such consultation (if any) as may seem to them to be necessary with such person or body of persons as in their opinion may be of assistance to them, to have written, composed or executed, as the case may be, either solely or jointly with another individual, a work or works generally recognised as having cultural or artistic merit, or

(II)who has written, composed or executed, as the case may be, either solely or jointly with another individual, a particular work which the Revenue Commissioners, after consideration of the work and of any evidence in relation to the matter which the individual submits to them and after such consultation (if any) as may seem to them to be necessary with such person or body of persons as in their opinion may be of assistance to them, determine to be a work having cultural or artistic merit.

(b)The Revenue Commissioners shall not make a determination under this subsection unless –

(i)the individual concerned duly makes a claim to the Revenue Commissioners for the determination, being (where the determination is sought under paragraph (a)(ii)(II)) a claim made after the publication, production or sale, as the case may be, of the work in relation to which the determination is sought, and

(ii)the individual complies with any request to him or her under subsection (4).

(3)

(a)An individual to whom this section applies and who duly makes a claim to the Revenue Commissioners in that behalf shall, subject to paragraphs (aa) and (b), be entitled to have the profits or gains arising to him or her from the publication, production or sale, as the case may be, of a work or works in relation to which the Revenue Commissioners have made a determination under clause (I) or (II) of subsection (2) (a) (ii), or of a work of the individual in the same category as that work, and which apart from this section would be included in an assessment made on him or her under Case II of Schedule D, disregarded for the purposes of the Income Tax Acts.

(aa)The amount of the profits or gains for a year of assessment which an individual shall be entitled to have disregarded for the purposes of the Income Tax Acts by virtue of paragraph (a) shall not exceed €50,000 for the year of assessment 2015 and each subsequent year of assessment.

(b)The exemption authorised by this section shall not apply for any year of assessment before the year of assessment in which the individual concerned makes a claim under clause (I) or (II) of subsection (2)(a)(ii) in respect of which the Revenue Commissioners make a determination referred to in clause (I) or (II) of subsection (2)(a)(ii), as the case may be.

(c)The relief provided by this section may be given by repayment or otherwise.

(4)

(a)Where an individual makes a claim to which subsection (2)(a)(ii)(I) relates, the Revenue Commissioners may serve on the individual a notice or notices in writing requesting the individual to furnish to them within such period as may be specified in the notice or notices such information, books, documents or other evidence as may appear to them to be necessary for the purposes of a determination under subsection (2)(a)(ii)(I).

(b)Where an individual makes a claim to which subsection (2)(a)(ii)(II) relates, the individual shall –

(i)in the case of a book or other writing or a play or musical composition, if the Revenue Commissioners so request, furnish to them 3 copies, and

(ii)in the case of a painting or other like picture or a sculpture, if the Revenue Commissioners so request, provide, or arrange for the provision of, such facilities as the Revenue Commissioners may consider necessary for the purposes of a determination under subsection (2)(a)(ii)(II) (including any requisite permissions or consents of the person who owns or possesses the painting, picture or sculpture).

(5)The Revenue Commissioners may serve on an individual who makes a claim under subsection (3) a notice or notices in writing requiring the individual to make available within such time as may be specified in the notice all such books, accounts and documents in the individual’s possession or power as may be requested, being books, accounts and documents relating to the publication, production or sale, as the case may be, of the work in respect of the profits or gains of which exemption is claimed.

(6)

(a)In this subsection, “relevant period” means, as respects a claim in relation to a work or works or a particular work, the period of 6 months commencing on the date on which a claim is first made in respect of that work or those works or the particular work, as the case may be.

(b)Where –

(i)an individual –

(I)has made due claim (in this subsection referred to as a “claim”) to the Revenue Commissioners for a determination under clause (I) or (II) of subsection (2) (a) (ii) in relation to a work or works or a particular work, as the case may be, that the individual has written, composed or executed, as the case may be, solely or jointly with another individual, and

(II)as respects the claim, has complied with any request made to the individual under subsection (4) or (5) in the relevant period,

and

(ii)the Revenue Commissioners fail to make a determination under clause (I) or (II) of subsection (2)(a)(ii) in relation to the claim in the relevant period,

the individual may appeal to the Appeal Commissioners, in accordance with section 949I, within the period of 30 days after the end of the relevant period on the grounds that –

(A)the work or works is or are generally recognised as having cultural or artistic merit, or

(B)the particular work has cultural or artistic merit,

as the case may be.

(7)[deleted]

(8)

(a)On the hearing of an appeal made under subsection (6), the Appeal Commissioners may –

(i)after consideration of –

(I)any evidence in relation to the matter submitted to them by or on behalf or the individual concerned and by or on behalf of the Revenue Commissioners, and

(II)in relation to a work or works or a particular work, the work or works or the particular work,

and

(ii)after such consultation (if any) as may seem to them to be necessary with such person or body of persons as in their opinion may be of assistance to them,

determine that the individual concerned has written, composed or executed, as the case may be, either solely or jointly with another individual –

(A)a work or works generally recognised as having cultural or artistic merit, or

(B)a particular work which has cultural or artistic merit,

and, where the Appeal Commissioners so determine, the individual shall be entitled to relief under subsection (3)(a) as if the determination had been made by the Revenue Commissioners under clause (I) or (II) of subsection (2)(a)(ii), as the case may be.

(b)[deleted]

(9)[deleted]

(10)For the purposes of determining the amount of the profits or gains to be disregarded under this section for the purposes of the Income Tax Acts, the Revenue Commissioners may make such apportionment of receipts and expenses as may be necessary.

(11)Notwithstanding any exemption provided by this section, the provisions of the Income Tax Acts regarding the making by the individual of a return of his or her total income shall apply as if the exemption had not been authorised.

(12)

(a)An Comhairle Ealaíon and the Minister for Arts, Heritage, Gaeltacht and the Islands shall, with the consent of the Minister for Finance, draw up guidelines for determining for the purposes of this section whether a work within a category specified in subsection (1) is an original and creative work and whether it has, or is generally recognised as having, cultural or artistic merit.

(b)Without prejudice to the generality of paragraph (a), a guideline under that paragraph may –

(i)consist of a specification of types or kinds of works that are not original and creative or that have not, or are not generally recognised as having, cultural or artistic merit, including a specification of works that are published, produced or sold for a specified purpose, and

(ii)specify criteria by reference to which the questions whether works are original or creative and whether they have, or are generally recognised as having, cultural or artistic merit are to be determined.

(13)

(a)Where a claim for a determination under subsection (2) is made to the Revenue Commissioners, the Revenue Commissioners shall not determine that the work concerned is original and creative or has, or is generally recognised as having, cultural or artistic merit unless it complies with the guidelines under subsection (12) for the time being in force.

(b)Paragraph (a) shall, with any necessary modifications, apply to –

(i)a determination by the Appeal Commissioners under subsection (8) on an appeal to them under subsection (6) in relation to a claim mentioned in paragraph (a), and

(ii)a determination by the High Court under section 949AR.

(14)Where a determination has been or is made under clause (I) or (II) of subsection (2)(a)(ii) in relation to a work or works of a person, subsection (3)(a) shall not apply to any other work of that person that is in the same category as such work or works and is or was first published, produced or sold on or after the 3rd day of May, 1994, unless that other work is one that complies with the guidelines under subsection (12) for the time being in force and would qualify to be determined by the Revenue Commissioners as an original or creative work and as having, or being generally recognised as having, cultural or artistic merit.

(15)On application to the Revenue Commissioners in that behalf by any person, the Revenue Commissioners shall supply the person free of charge with a copy of any guidelines under subsection (12) for the time being in force.

(16)

(a)The Revenue Commissioners may publish, or cause to be published, the name of an individual who is the subject of a determination under subsection (2).

(b)Publication under paragraph (a) may, as appropriate, include the title or category of the work of an individual.

195A.

Exemption in respect of certain expense payments.

(1)In this section –

“body” means an unincorporated body of persons or a body corporate, being –

(a)any board, council or committee, however expressed, or

(b)any body of persons exercising some or all of the functions of such a board, council or committee,

where the duties, other than incidental duties such as attendance at conventions or meetings as delegates on behalf of the body, of the office of members of the body are discharged in the course of meetings of the body concerned, or preparation for such meetings;

“civil servant” has the meaning assigned to it by section 1(1) of the Civil Service Regulation Act 1956;

“member”, in relation to a body, means a person holding office as a member of that body –

(a)who has no other duties directly or indirectly, whether as an employee of the body or of a person connected with that body, in relation to that body, and

(b)whose annualised amount of the emoluments from the office for the year of assessment 2006 and for each subsequent year in which the person is a member of the body, other than payments to which this section applies, does not exceed –

(i)in the case of a member who is the chairperson of the body, not being a body referred to in paragraph (b) of the definition of “body”, €24,000, and

(ii)in any other case, €14,000;

“non-commercial body” means a body –

(a)organised solely for purposes other than profit, where the declared purposes of the body can be ascertained from documents of record,

(b)which, in fact, operates solely for purposes other than profit and, for this purpose, any activity generating income carried on by the body –

(i)which is carried on for the purposes of assisting the body to achieve its purposes, and

(ii)the income of which is used for those purposes,

shall be regarded as operating for purposes other than profit, and

(c)any benefit, or part of the income or accumulated income, of which, cannot be paid to, or cannot otherwise be made available to, any officer, employee or member of the body for the personal benefit of that person or a person connected with that person other than –

(i)any wages, salaries, fees or honorariums for services rendered to the body but only if the amounts paid are no more than reasonable amounts that would be paid in a transaction at arm’s length for similar services by a body organised solely for purposes other than profit, being a body operating in accordance with paragraph (b),

(ii)any payment to which this section applies,

(iii)any payment made to officers, employees or members to assist in the covering of expenses to attend conventions or meetings as delegates on behalf of the body where such attendance is to further the purposes of the body, and

(iv)where the officer, employee or member concerned, or a person connected with such officer, employee or member, is also an object of the purposes of the body, a benefit which is in furtherance of the purposes of the body.

(2)This section applies to payments made by a non-commercial body to or on behalf of a member of the body in respect of expenses of travel and subsistence incurred by the member in the attendance by him or her at meetings of the body.

(3)So much of any payments to which this section applies, as does not exceed the upper of any relevant rate or rates laid down from time to time by the Minister for Finance in relation to the payment of expenses of travel and subsistence of a civil servant, shall be disregarded for all the purposes of the Income Tax Acts.

195B.

Exemption in respect of certain expense payments for relevant directors.

(1)In this section –

‘company’ has the same meaning as it has in section 4;

‘director’ has the same meaning as it has in section 770;

‘expenses’ means vouched expenses;

‘relevant director’, in relation to a company, means a director who is not resident in the State and is a non-executive director of that company;

‘relevant meeting’ means a meeting attended by a relevant director in his or her capacity as a director for the purposes of the conduct of the affairs of the company;

‘travel’ means travel by car, motorcycle, taxi, bus, rail, boat or aircraft.

(2)This section applies to payments made by a company to or on behalf of a relevant director of that company in respect of expenses of travel and subsistence incurred by the relevant director, on and from 1 January 2016, solely for the purpose of the attendance by him or her at a relevant meeting.

(3)So much of a payment to which this section applies shall be exempt from income tax and shall not be reckoned in computing income for the purposes of the Income Tax Acts.

195C.

Exemption in respect of certain expenses of State Examinations Commission examiners.

(1)In this section –

‘civil servant’ has the meaning assigned to it by the Civil Service Regulation Act 1956;

’employee’ has the same meaning as in section 983;

‘examination purposes’ means:

(a)the development of examination papers or other examination materials;

(b)the marking of such papers or other such materials; or

(c)the carrying out of invigilator duties at an examination;

‘examination’ means any examination standing specified for the time being in Schedule 2 to the Education Act 1998;

‘examination paper’ includes any paper, plan, map, drawing, diagram, pictorial or graphic work or other document and any photograph, film or recording (whether of sound or images or both) –

(a)in which questions are set for answer by candidates as part of an examination or which are related to such questions, or

(b)in which projects or practical exercises are set which candidates are required to complete as part of an examination or which are related to such projects or exercises;

‘examiner’ means, other than a person employed as an Examinations and Assessment Manager, a person who is an employee of the relevant employer for examination purposes;

‘relevant employer’ means the State Examinations Commission;

‘travel’ means travel by car, motorcycle, taxi, bus or rail.

(2)This section applies to payments made by the relevant employer to or on behalf of an examiner in respect of expenses of travel and subsistence incurred by the examiner, on and from 1 January 2016, for examination purposes.

(3)So much of any payment to which this section applies, as does not exceed the upper of any relevant rate or rates laid down from time to time by the Minister for Public Expenditure and Reform in relation to the payment of expenses of travel and subsistence of a civil servant, shall be exempt from income tax and shall not be reckoned in computing income for the purposes of the Income Tax Acts.

195D.

Exemption in respect of certain expense payments for resident relevant directors.

(1)In this section –

‘civil servant’ has the meaning assigned to it by the Civil Service Regulation Act 1956;

‘company’ has the same meaning as it has in section 4;

‘director’ has the same meaning as it has in section 770;

‘relevant director’, in relation to a company, means a person holding office as a non-executive director of that company

(a)who is resident in the State, and

(b)whose annualised amount of the emoluments from the office for the year of assessment 2017 and for each subsequent year in which the person is a relevant director of the company, other than payments to which this section applies, does not exceed €5,000

‘relevant meeting’ means a meeting in the State attended by a relevant director in his or her capacity as a director for the purposes of the conduct of the affairs of the company;

‘travel’ means travel by car, motorcycle, taxi, bus, rail or aircraft.

(2)This section applies to payments made by a company to or on behalf of a relevant director of that company in respect of expenses of travel and subsistence incurred by the relevant director, on and from 1 January 2017, solely for the purpose of the attendance by him or her at a relevant meeting.

(3)So much of a payment to which this section applies, as does not exceed the upper of any relevant rate or rates laid down from time to time by the Minister for Public Expenditure and Reform in relation to the payment of expenses of travel and subsistence of a civil servant, shall be exempt from income tax and shall not be reckoned in computing income for the purposes of the Income Tax Acts.

196.

Expenses of members of judiciary.

(1)In this section, “a member of the Judiciary” means –

(a)a judge of the Supreme Court,

(aa)a judge of the Court of Appeal,

(b)a judge of the High Court,

(c)a judge of the Circuit Court,

(cc)a specialist judge of the Circuit Court, or

(d)a judge of the District Court.

(2)An allowance payable by means of an annual sum to a member of the Judiciary in accordance with section 5 of the Courts of Justice Act, 1953, and which has been determined, in accordance with subsection (2)(c) of that section, by the Minister for Justice, Equality and Law Reform in consultation with the Minister for Finance to be in full settlement of the expenses which such a person is obliged to incur in the performance of his or her duties as a member of the Judiciary, and which are not otherwise reimbursed either directly or indirectly out of moneys provided by the Oireachtas, shall be exempt from income tax and shall not be reckoned in computing income for the purposes of the Income Tax Acts.

(3)Sections 114 and 115 shall not apply in relation to expenses in full settlement of which an allowance referred to in subsection (2) is payable, and no claim shall lie under those sections in respect of those expenses.

196A.

State employees: foreign service allowances.

(1)Where any allowance to, or emoluments of, an officer of the State are certified by the Minister for Finance, having consulted with the Minister for Foreign Affairs, or with such Minister of the Government as the Minister for Finance considers appropriate in the circumstances, to represent compensation for the extra cost of having to live outside the State in order to perform his or her duties, that allowance, or those emoluments, shall be disregarded as income for the purposes of the Income Tax Acts.

(2)In this section –

“emoluments” means emoluments to which section 985A applies;

“officer of the State” means –

(a)a civil servant within the meaning of section 1(1) of the Civil Service Regulation Act 1956,

(b)a member of the Garda Síochána, or

(c)a member of the Permanent Defence Force.

(3)This section is deemed to have applied as on and from 1 January 2005.

196B.

Employees of certain agencies: foreign service allowances.

(1)

(a)In this section “emoluments” means emoluments to which section 985A applies.

(b)The agencies to which this section applies are as follows:

(i)Enterprise Ireland;

(ii)An Bord Bia;

(iii)Tourism Ireland Ltd;

(iv)The Industrial Development Agency (Ireland).

(2)Where any allowance to, or emoluments of, employees of the agencies to which this section applies are certified by the Minister for Finance, having consulted with the Minister for Foreign Affairs, or with such Minister of the Government as the Minister for Finance considers appropriate in the circumstances, to represent compensation for the extra cost of having to live outside the State in order to perform his or her duties, that allowance, or those emoluments, shall be disregarded as income for the purposes of the Income Tax Acts.

197.

Bonus or interest paid under instalment savings schemes.

Any bonus or interest payable to an individual under an instalment savings scheme (within the meaning of section 53 of the Finance Act, 1970) shall be disregarded for the purposes of the Income Tax Acts if, or in so far as, the bonus or interest is payable in respect of an amount not exceeding the amount permitted under the scheme to be paid by the individual.

198.

Certain interest not to be chargeable.

(1)

(a)In this subsection –

“arrangements” means arrangements having the force of law by virtue of section 826(1) or arrangements made with the government of a territory which on completion of the procedures set out in section 826(1) will have the force of law;

“relevant territory” means –

(i)a Member State of the European Communities other than the State, or

(ii)not being such a Member State, a territory with the government of which arrangements have been made;

(iii)[deleted]

“tax”, in relation to a relevant territory, means any tax imposed in that territory which corresponds to income tax or corporation tax, as is appropriate, in the State.

(b)For the purposes of this subsection, a person shall be regarded as being a resident of a relevant territory if –

(i)in a case where the relevant territory is a territory with the government of which arrangements have been made and have effect in accordance with the provisions of those arrangements, the person is regarded as being a resident of that territory under those arrangements, and

(ii)in any other case, the person is by virtue of the law of the relevant territory resident for the purposes of tax in that territory.

(c)Notwithstanding any other provision of the Income Tax Acts but subject to section 817V and without prejudice to any charge under the Corporation Tax Acts on the profits of such a person –

(i)a company not resident in the State or a person not ordinarily resident in the State shall not be chargeable to income tax in respect of interest paid by –

(I)a company in the course of carrying on relevant trading operations (within the meaning of section 445 or 446), or

(II)a specified collective investment undertaking (within the meaning of section 734),

(ii)a company shall not be chargeable to income tax in respect of interest paid by a relevant person (within the meaning of section 246) in the ordinary course of a trade or business carried on by that person –

(I)if the company is not resident in the State but is regarded for the purposes of this subsection as being a resident of a relevant territory which imposes a tax that generally applies to interest receivable in that territory by companies from sources outside that territory, or

(II)where the interest –

(A)is exempted from the charge to income tax under arrangements made with the government of a territory outside the State having the force of law under the procedures set out in section 826(1), or

(B)would be exempted from the charge to income tax if arrangements made, on or before the date of payment of the interest, with the government of a territory outside the State, that do not have the force of law under the procedures set out in section 826(1), had the force of law when the interest was paid,

(iii)a person shall not be chargeable to income tax in respect of interest paid by a company –

(I)if the person is not a resident of the State and is regarded as being a resident of a relevant territory for the purposes of this subsection, or

(II)if the person is a company controlled in accordance with section 172D(3)(b)(ii), or a company the principal class of shares of which are shares to which section 172D(3)(b)(iii) applies,

and the interest is interest to which section 64(2) applies, an interest payment to which section 246A applies or interest paid in respect of an asset covered security within the meaning of section 3 of the Asset Covered Securities Act 2001,

(iv)a person shall not be chargeable to income tax in respect of interest paid by a qualifying company (within the meaning of section 110) if the person is not a resident of the State and is regarded as being a resident of a relevant territory for the purposes of this subsection, and the interest is paid out of the assets of the qualifying company, and

(v)a person shall not be chargeable to income tax in respect of discounts arising on securities issued by a relevant person (within the meaning of section 246) in the ordinary course of a trade or business carried on by that person if the first mentioned person is not a resident of the State and is regarded as being a resident of a relevant territory for the purposes of this subsection.

(2)Where a company would not be chargeable to income tax in respect of interest paid in respect of a “relevant security” (within the meaning of section 246) in accordance with this section but for the fact that –

(a)sections 445 and 446 have been deleted, and

(b)those sections referred to time limits in respect of certificates to which each section related,

then, notwithstanding those deletions and time limits, the company shall not be so chargeable and the other provisions of this section shall apply with any modifications necessary to give effect to this subsection.

199.

Interest on certain securities.

Income tax shall not be chargeable in respect of the interest on securities issued by the Minister for Finance for the purpose of being used in payment of income tax, and such interest shall not be reckoned in computing income for the purposes of the Income Tax Acts.

200.

Certain foreign pensions.

(1)In this section, “tax”, in relation to any country, means a tax which is chargeable and payable under the law of that country and which corresponds to income tax in the State.

(2)This section shall apply to any pension, benefit or allowance which –

(a)is given in respect of past services in an office or employment or is payable under the provisions of the law of the country in which it arises which correspond to the provisions of Chapter 15, 18 or 19 of Part 2 of, or Chapter 4 or 6 of Part 3 of, the Social Welfare Consolidation Act 2005, or any subsequent Act together with which that Act may be cited, and

(b)if it were received by a person who, for the purposes of tax of the country in which it arises, is resident in that country and is not resident elsewhere, would not be regarded as income for those purposes.

(2A)Notwithstanding subsection (2), this section shall not apply to a pension to which subparagraph (b) of paragraph 1 of Article 18 (Pensions, Social Security, Annuities, Alimony and Child Support) of the Convention between the Government of Ireland and the Government of the United States of America for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with respect to Taxes on Income and Capital Gains signed at Dublin on the 28th day of July, 1997 applies.

(3)In section 18(2), the reference in paragraph (f) of Case III to income arising from possessions outside the State shall be deemed not to include a reference to any pension, benefit or allowance to which this section applies.

200A.

Lump sums from foreign pension arrangements.

(1)

(a)In this section –

‘administrator’, in relation to a foreign pension arrangement, means the person or persons having the management of the foreign pension arrangement;

‘domestic lump sum’ means a lump sum referred to in paragraph (b) of subsection (1) of section 790AA construed in accordance with paragraph (c) of that subsection;

‘excess lump sum’ shall be construed in accordance with paragraph (d);

‘foreign pension arrangement’ means a contract, an agreement, a series of agreements, a trust deed or other arrangement, other than a state social security scheme, which –

(a)is established in, or entered into under the law of, a territory other than the State,

(b)is, in good faith, established for the sole purpose of providing benefits of a kind similar to those referred to in Chapter 1, 2, 2A or 2D of Part 30, and

(c)is not a relevant pension arrangement;

‘relevant pension arrangement’ has the same meaning as it has in section 790AA;

‘specified date’ means 1 January 2023;

‘standard chargeable amount’ has the same meaning as it has in section 790AA;

‘standard rate’ means the standard rate of income tax in force at the time the foreign lump sum is paid;

‘tax free amount’ has the same meaning as it has in section 790AA;

‘tax year’ means a year of assessment within the meaning of the Tax Acts.

(b)For the purposes of this section, a reference to a foreign lump sum is a reference to a lump sum that is paid to an individual under the rules of a foreign pension arrangement by means of commutation of part of a pension or of part of an annuity or otherwise.

(c)For the purposes of this section, references to a foreign lump sum that is paid to an individual include references to a foreign lump sum that is obtained by, given to, or made available to, an individual and references to a foreign lump sum which was or had been paid to an individual shall be construed accordingly.

(d)For the purposes of this section, the excess lump sum, if any, in respect of a foreign lump sum that is paid to an individual on or after the specified date (in this paragraph referred to as the ‘current foreign lump sum’) shall be –

(i)where, before the current foreign lump sum was paid, there had not been paid to the individual –

(I)a domestic lump sum, or

(II)another foreign lump sum on or after the specified date,

the amount by which the current foreign lump sum exceeds the tax free amount, and

(ii)where, before the current foreign lump sum was paid, there had been paid to the individual one or more than one –

(I)domestic lump sum, or

(II)other foreign lump sum on or after the specified date, (in this section referred to as the ‘earlier lump sums’), then –

(A)where the amount of the earlier lump sums is less than the tax free amount, the amount by which the aggregate of the amounts of the earlier lump sums and the current foreign lump sum exceeds the tax free amount, and

(B)where the amount of the earlier lump sums is equal to or greater than the tax free amount, the amount of the current foreign lump sum.

(2)Where a foreign lump sum is, on or after the specified date, paid to an individual who is resident in the State at the time the lump sum is paid, the excess lump sum in respect of that foreign lump sum shall be regarded as income of the individual for the tax year in which that foreign lump sum is paid and shall be chargeable to income tax and the universal social charge in accordance with subsection (3).

(3)Subject to subsection (5) –

(a)where the excess lump sum arises in accordance with subsection (1)(d)(i), (1)(d)(ii)(A) or (1)(d)(ii)(B) (in so far as the amount of the earlier lump sums referred to in subsection (1)(d)(ii)(B) is equal to the tax free amount), then –

(i)so much of the excess lump sum as does not exceed the standard chargeable amount shall be charged to income tax under Case III of Schedule D at the standard rate, and

(ii)so much of the excess lump sum, if any, as exceeds the standard chargeable amount shall be –

(I)charged to income tax under Case III of Schedule D at the higher rate for the tax year in which the lump sum is paid, and

(II)regarded as relevant income for the purposes of Part 18D,

(b)Where the excess lump sum arises in accordance with subsection (1)(d)(ii)(B) (in so far as the amount of the earlier lump sums referred to in that subsection is greater than the tax free amount), then where the amount by which the earlier lump sums is greater than the tax free amount (in this paragraph referred to as the ‘first-mentioned amount’) is less than the standard chargeable amount –

(i)so much of the excess lump sum as does not exceed an amount equivalent to the difference between the standard chargeable amount and the first-mentioned amount shall be charged to income tax under Case III of Schedule D at the standard rate, and

(ii)so much of the excess lump sum, if any, as exceeds an amount equivalent to the difference between the standard chargeable amount and the first-mentioned amount shall be –

(I)charged to income tax under Case III of Schedule D at the higher rate for the tax year in which the lump sum is paid, and

(II)regarded as relevant income for the purposes of Part 18D.

(4)Where a foreign lump sum is paid to an individual on or after the specified date, the person liable for income tax and universal social charge charged in accordance with subsection (3) shall be that individual.

(5)In so far as any part of an excess lump sum is to be regarded as income of an individual for a tax year and charged to income tax at the standard rate in accordance with paragraph (a)(i) or (b)(i) of subsection (3) –

(a)such income –

(i)shall not be reckoned in computing total income for the purposes of the Tax Acts, and

(ii)shall be computed without regard to any amount deductible from, or deductible in computing, income for the purposes of the Tax Acts,

(b)the charging of that income in such manner shall be without any relief or reduction specified in the Table to section 458 or any other deduction from that income, and

(c)section 188 shall not apply as regards income so charged.

(6)The provisions of the Income Tax Acts relating to –

(a)assessments to income tax, and

(b)the collection and recovery of income tax,

shall, in so far as they are applicable, apply to the assessment, collection and recovery of income tax and universal social charge under this section.

(7)An individual claiming relief under this section shall obtain from the administrator of the foreign pension arrangement and provide to the Revenue Commissioners in such form and manner as the Revenue Commissioners may specify –

(a)such evidence as the Revenue Commissioners may reasonably require in relation to the foreign pension arrangement, including for the purpose of satisfying themselves that the requirements set out in paragraphs (a) to (c) of the definition of ‘foreign pension arrangement’ in subsection (1)(a) are met, and

(b)without prejudice to the generality of paragraph (a) –

(i)the name and address of the administrator of the foreign pension arrangement,

(ii)the date on which the individual became a member of the foreign pension arrangement, and

(iii)the date or dates on which a foreign lump sum or foreign lump sums under the foreign pension arrangement became or become payable.

(8)A person aggrieved by an assessment made on that person under this section may appeal the assessment to the Appeal Commissioners, in accordance with section 949I, within the period of 30 days after the notice of assessment.

(9)This section shall not apply to a foreign lump sum that is paid to –

(a)a widow or widower,

(b)a surviving civil partner,

(c)children,

(d)dependents,

(e)personal representatives, or

(f)children of the civil partner,

of a deceased individual.

201.

Exemptions and reliefs in respect of tax under section 123.

(1)

(a)In this section and in Schedule 3 –

“the basic exemption” means €10,160 together with €765 for each complete year of the service, up to the relevant date, of the holder in the office or employment in respect of which the payment is made;

“foreign service”, in relation to an office or employment, means service such that –
(i)tax was not chargeable in respect of the emoluments of the office or employment
(ii)the office or employment being an office or employment within Schedule E, tax under that Schedule was not chargeable in respect of the whole of the emoluments of that office or employment, or
(iii)the office or employment being regarded as a possession in a place outside the State within the meaning of Case III of Schedule D, tax in respect of the income arising from that office or employment did not fall to be computed in accordance with section 71(1);

“the relevant date”, in relation to a payment not being a payment in commutation of annual or other periodical payments, means the date of the termination or change in respect of which it is made and, in relation to a payment in commutation of annual or other periodical payments, means the date of the termination or change in respect of which those payments would have been made.

(b)In this section –

“control”, in relation to a body corporate, means the power of a person to secure –

(i)by means of the holding of shares or the possession of voting power in or in relation to that or any other body corporate, or

(ii)by virtue of any power conferred by the constitution, articles of association or other document regulating that or any other body corporate,

that the affairs of the first-mentioned body corporate are conducted in accordance with the wishes of that person and, in relation to a partnership, means the right to a share of more than 50 per cent of the assets, or of more than 50 per cent of the income, of the partnership;

references to an employer or to a person controlling or controlled by an employer include references to such employer’s or such person’s successors.

(c)For the purposes of this section and of Schedule 3, offices or employments in respect of which payments to which section 123 applies are made shall be treated as held under associated employers if, on the date which is the relevant date in relation to any of those payments, one of those employers is under the control of the other or of a third person who controls or is under the control of the other on that or any other such date.

(1A)

(a)In this subsection –

“eligible employee” means an employee, being a person who is being made redundant, who, in relation to a full-time employment, has completed at least 2 years continuous service in that employment or is, for the purposes of the law relating to redundancy, deemed to have at least 2 years continuous service;

“retraining” means a training course, made available by an employer as part of a redundancy package, that is –

(i)designed to impart or improve skills or knowledge relevant to, or intended to be used in, obtaining gainful employment or in the setting up of a business,

(ii)primarily devoted to the teaching or practical application of such skills or knowledge, and

(iii)completed within 6 months of the termination of employment;

“redundancy package”, in relation to an eligible employee, means any scheme of compensation offered to the employee on termination of his or her employment.

(b)Income tax shall not be charged by virtue of section 123 in respect of the first €5,000 of the cost of retraining an eligible employee where –

(i)such training forms part of his or her redundancy package, and

(ii)the employer makes available such retraining for all eligible employees.

(c)Paragraph (b) does not apply to any retraining provided to any or all of the spouse, civil partner and any dependant of the employer.

(d)Paragraph (b) does not apply to an eligible employee where there is an arrangement or scheme in place whereby an employee may receive the cost of retraining in money or money’s worth, wholly or partly, directly or indirectly, and such employee so receives that cost.

(2)

(a)Income tax shall not be charged by virtue of section 123 in respect of the following payments:

(i)an amount not exceeding €200,000 of any payment made –

(I)in connection with the termination of the holding of an office or employment by the death of the holder, or

(II)on account of injury to or disability of the holder of an office or employment;

(ii)any sum chargeable to tax under section 127;

(iii)a benefit provided pursuant to any retirement benefits scheme where, under section 777, the employee (within the meaning of that section) was chargeable to tax in respect of sums paid, or treated as paid, with a view to the provision of the benefit;

(iv)a benefit paid in pursuance of any scheme or fund described in section 778(1).

(b)Where paragraph (a) (i) applies to any payment, or any part of a payment –

(i)the exemptions from income tax provided by virtue of any other provision of this section (other than subsection (1A)) and Schedule 3, or

(ii)any deduction in computing the charge to income tax under paragraph 6 of Schedule 3,

shall not apply to the excess of any such payment.

(c)

(i)Notwithstanding subparagraph (i) of paragraph (a) the amount of €200,000 referred to in that subparagraph shall be reduced by an amount equal to the aggregate amount of all payments, exempted from income tax by virtue of that subparagraph, which were paid before or at the same time as the making of the payment to which that subparagraph refers.

(ii)Where two or more payments to which subparagraph (i) of paragraph (a) applies are made to or in respect of the same person in respect of the same office or employment, or in respect of different offices or employments, for the purposes of that subparagraph this subparagraph shall apply as if those payments were a single payment of the aggregate amount of all such payments, and the provisions of subparagraph (i) of paragraph (a) shall apply to that single payment accordingly.

(2A)Where a payment, or any part of a payment, is not chargeable to tax under section 123 by virtue of subsection (2)(a), the person by whom the payment was made shall deliver to the inspector, not later than 46 days after the end of the year of assessment in which the payment was made, the following particulars –

(a)the name and address of the person to whom the payment was made,

(b)the personal public service number (within the meaning of section 262 of the Social Welfare Consolidation Act 2005) of the person who received the payment,

(c)the amount of the payment, and

(d)the basis on which the payment, or part of the payment, is not chargeable to tax under section 123, indicating, in the case of a payment made on account of injury or disability, the extent of the injury or disability, as the case may be.

(3)Subsection (2)(a)(iv) shall not apply to the following payments –

(a)a termination allowance payable in accordance with section 5 of the Oireachtas (Allowances to Members) and Ministerial and Parliamentary Offices (Amendment) Act, 1992, and any regulations made under that section,

(b)a severance allowance or a special allowance payable in accordance with Part V (inserted by the Oireachtas (Allowances to Members) and Ministerial and Parliamentary Offices (Amendment) Act, 1992) of the Ministerial and Parliamentary Offices Act, 1938,

(c)a special severance gratuity payable under section 7 of the Superannuation and Pensions Act, 1963, or any analogous payment payable under or by virtue of any other enactment, or

(d)a benefit paid in pursuance of any statutory scheme (within the meaning of Chapter 1 of Part 30) established or amended after the 10th day of May, 1997, other than a payment representing normal retirement benefits, which is made in consideration or in consequence of, or otherwise in connection with, the termination of the holding of an office or employment in circumstances –

(I)of redundancy or abolition of office, or

(II)for the purposes of facilitating improvements in the organisation of the employing company, organisation, Department or other body by which greater efficiency or economy can be effected,

and, for the purposes of this paragraph, “normal retirement benefits” means recognised superannuation benefits customarily payable to an individual on retirement at normal retirement date under the relevant statutory scheme, notwithstanding that, in relation to the termination of an office or employment in the circumstances described in this paragraph, such benefits may be paid earlier than the designated retirement date or may be calculated by reference to a period greater than the individual’s actual period of service in the office or employment, and includes benefits described as short service gratuities which are calculated on a basis approved by the Minister for Finance.

(4)Income tax shall not be charged by virtue of section 123 in respect of a payment in respect of an office or employment in which the holder’s service included foreign service where the foreign service comprised –

(a)in any case, three-quarters of the whole period of service down to the relevant date,

(b)where the period of service down to the relevant date exceeded 10 years, the whole of the last 10 years, or

(c)where the period of service down to the relevant date exceeded 20 years, one-half of that period, including any 10 of the last 20 years.

(4A)Subsection (4) ceases to have effect for payments made on or after the date of the passing of the Finance Act 2013.

(5)

(a)Income tax shall not be charged by virtue of section 123 in respect of a payment of an amount not exceeding the basic exemption and, in the case of a payment which exceeds that amount, shall be charged only in respect of the excess.

(b)Notwithstanding paragraph (a), where 2 or more payments in respect of which tax is chargeable by virtue of section 123, or would be so chargeable apart from paragraph (a), are made to or in respect of the same person in respect of the same office or employment, or in respect of different offices or employments held under the same employer or under associated employers, that paragraph shall apply as if those payments were a single payment of an amount equal to that aggregate amount, and the amount of any one payment chargeable to tax shall be ascertained as follows:

(i)where the payments are treated as income of different years of assessment, the amount of the basic exemption shall be deducted from a payment treated as income of an earlier year before any payment treated as income of a later year, and

(ii)subject to subparagraph (i), the amount of the basic exemption shall be deducted rateably from the payments according to their respective amounts.

(6)The person chargeable to income tax by virtue of section 123 in respect of any payment may, before the expiration of 4 years after the end of the year of assessment of which that payment is treated as income, by notice in writing to the inspector claim any such relief in respect of the payment as is applicable to the payment under Schedule 3 and, where such a claim is duly made and allowed, all such repayments and assessments of income tax shall be made as are necessary to give effect to such a claim.

(7)For the purposes of any provision of the Income Tax Acts requiring income of any description to be treated as the highest part of a person’s income, that income shall be calculated without regard to any payment chargeable to tax by virtue of section 123.

(8)

(a)Notwithstanding the provisions of this section and Schedule 3, income tax shall be charged by virtue of section 123 on the amount of the lump sum which exceeds the lesser of –

(i)that part of the lump sum which, apart from this subsection, would be exempt from income tax by virtue of this section and Schedule 3, including any deduction in computing the charge to income tax under paragraph 6 of that Schedule, and

(ii)€200,000.

(b)The amount of €200,000 referred to in subparagraph (a)(ii) shall be reduced by an amount equal to the aggregate amounts exempted from income tax in respect of all payments to which section 123 applied which were paid before or at the same time as the payment of the lump sum, and shall include any deduction in computing the charge to income tax under paragraph 6 of Schedule 3.

(c)The amount determined in accordance with paragraphs (a) and (b) shall be determined without regard to subsections (1A) and (2).

(d)Where 2 or more payments in respect of which tax is chargeable by virtue of section 123 are made to or in respect of the same person in respect of the same office or employment, or in respect of different offices or employments, for the purposes of this subsection this paragraph shall apply as if those payments were a single payment of an amount equal to that aggregate amount, and the provisions of paragraph (a) shall apply to that amount accordingly.

202.

Relief for agreed pay restructuring.

(1)

(a)In this section –

“basic pay”, in relation to a participating employee of a qualifying company, means the employee’s emoluments (other than non-pecuniary emoluments) from the company in respect of an employment held with the company;

“collective agreement” means an agreement entered into by a company with, or on behalf of, one or more than one body representative of employees of the company where each such body is either the holder of a negotiation licence under the Trade Union Act, 1941, or is an excepted body within the meaning of section 6 of that Act as amended by the Trade Union Act, 1942;

“control”, in relation to a qualifying company, means the power of a person to secure –

(i)by means of the holding of shares or the possession of voting power in or in relation to the qualifying company or any other qualifying company, or

(ii)by virtue of any power conferred by the constitution, articles of association or any other document regulating the qualifying company or any other qualifying company,

that the affairs of the first-mentioned qualifying company are conducted in accordance with the wishes of such person and, in relation to a partnership, means the right to a share of more than 50 per cent of the assets, or of more than 50 per cent of the income, of the partnership;

“emoluments” has the same meaning as in section 472;

“employment” means an office or employment of profit such that any emoluments of the office or employment of profit are to be charged to tax under Schedule E;

“the Minister” means the Minister for Enterprise, Trade and Employment;

“participating employee”, in relation to a qualifying company, means a qualifying employee who is a participant in a relevant agreement with the company;

“qualifying company” means a company to which the Minister has issued a certificate under subsection (2) which has not been withdrawn under that subsection;

“qualifying employee”, in relation to a qualifying company, means an employee of the company in receipt of emoluments from the company;

“reduced basic pay”, in relation to a participating employee, means the basic pay of the employee as reduced by the substantial reduction provided for in the relevant agreement concerned;

“relevant agreement”, in relation to a qualifying company, means a collective agreement –

(a)that applies to –

(i)more than 50 per cent of the total number of qualifying employees of the company, or

(ii)more than 75 per cent of a bona fide class or classes of qualifying employees of the company if the number of participating employees in the class or classes, as the case may be, comprises at least 25 per cent of the total number of qualifying employees of the company,

(b)that provides amongst other things for –

(i)a substantial reduction in the basic pay of the participating employees to which it relates,

(ii)the payment of the reduced basic pay to the participating employees to which it relates for the duration of the relevant period, and

(iii)the payment to them of a lump sum to compensate for that reduction,

and

(c)that is registered with the Labour Relations Commission;

“relevant date”, in relation to a relevant agreement, means the date the relevant agreement was registered with the Labour Relations Commission;

“relevant period”, in relation to a relevant agreement, means the period of 5 years commencing on the relevant date in relation to that agreement;

“specified amount”, in relation to a participating employee, means –

(a)in a case where the basic pay of the employee is subject to a reduction of at least 10 per cent but not exceeding 15 per cent, €7,620 together with €255 for each complete year of service (subject to a maximum of 20 years), up to the relevant date, of the employee in the service of the qualifying company,

(b)in a case where the basic pay of the employee is subject to a reduction exceeding 15 per cent but not exceeding 20 per cent, €7,620 together with €635 for each complete year of service (subject to a maximum of 20 years), up to the relevant date, of the employee in the service of the qualifying company, and

(c)in a case where the basic pay of the employee is subject to a reduction exceeding 20 per cent, €10,160 together with €765 for each complete year of service (subject to a maximum of 20 years), up to the relevant date, of the employee in the service of the qualifying company.

(b)For the purposes of this section –

(i)a reduction in the basic pay of a participating employee shall not be regarded as substantial unless it amounts to at least 10 per cent of the average for one year of the employee’s basic pay ascertained by reference to such pay for the 2 year period ending on the relevant date, and

(ii)employments in respect of which payments to which this section applies are made shall be treated as held with associated qualifying companies if, on the date of any of those payments, one of those companies is under the control of the other company or of a third person who controls or is under the control of the other company on that or any other such date.

(c)In determining for the purposes of the definition of “relevant agreement” whether qualifying employees of a qualifying company are comprised in a bona fide class or classes, as the case may be, regard shall be had to matters such as common work practices, skills, established collective bargaining arrangements and the organisational structure and arrangements within the company.

(2)

(a)The Minister, on the making of an application in that behalf by a company, may, in accordance with guidelines laid down for the purpose by the Minister with the agreement of the Minister for Finance, give a certificate to a company stating that for the purposes of this section it may be treated as a qualifying company.

(b)The Minister may not grant a certificate to a company under this subsection unless the Minister is satisfied, on advice from the Labour Relations Commission, that –

(i)the company is confronted with a substantial adverse change to its competitive environment which will determine its current or continued viability,

(ii)to accommodate that change and maintain its viability, it is necessary for it to enter into a relevant agreement with its qualifying employees, and

(iii)the relevant agreement into which it is proposed to enter is designed for the sole purpose of addressing, and can be reasonably expected to address, that change.

(c)An application under paragraph (a) shall be in such form as the Minister may direct and shall contain such information in relation to the company, its trade or business and the terms of the relevant agreement into which it proposes to enter with its qualifying employees as may be specified in the guidelines referred to in that paragraph.

(d)A certificate issued by the Minister under paragraph (a) shall contain such conditions as the Minister considers appropriate and specifies in the certificate.

(e)Any cost incurred by the Labour Relations Commission in providing advice to the Minister in accordance with paragraph (b) shall be reimbursed by the company concerned to the Commission.

(f)Where during the relevant period a qualifying company fails to comply with any of the conditions to which a certificate given to it under paragraph (a) is subject, the Minister may, by notice in writing to the company, revoke the certificate.

(g)The Minister may not give a certificate under paragraph (a) at any time on or after the 1 January 2004.

(3)

(a)An agreement shall not be a relevant agreement for the purposes of this section unless and until it has been registered with the Labour Relations Commission.

(b)A qualifying company shall, within the period of one month from the date of each of the first 5 anniversaries of the relevant date or such longer period as the Labour Relations Commission may in writing allow, confirm to the Commission, in such form as the Commission shall direct, that all the terms of the relevant agreement, to the extent that they are still relevant, continue to be in force.

(4)Nothing in this section shall be construed as preventing a participating employee from receiving during the relevant period an increase in basic pay –

(a)which is –

(i)provided for under the terms of the agreement known as Partnership 2000 for Inclusion, Employment and Competitiveness entered into by the Government and the Social Partners in December, 1996, or any similar increase under an agreement, whether negotiated on a national basis or otherwise, which succeeds that agreement or which succeeds an agreement which succeeds the first-mentioned agreement, or

(ii)part of an incremental scale under the terms of the employee’s contract of employment and which was in place 12 months before the relevant date,

and

(b)which is determined by reference to the employee’s reduced basic pay or that pay as subsequently increased as provided for in paragraph (a).

(5)

(a)This section shall apply to a payment made to a participating employee by a qualifying company under a relevant agreement.

(b)A payment to which this section applies shall, to the extent that the payment does not exceed the specified amount, be exempt from any charge to income tax.

(c)Where 2 or more payments to which this section applies are made to or in respect of the same person in respect of the same employment or in respect of different employments held with the same qualifying company or an associated qualifying company, this subsection shall apply as if those payments were a single payment of an amount equal to the aggregate of those payments, and the amount of any payment chargeable to income tax shall be ascertained as follows:

(i)where the payments are treated as income of different years of assessment, the specified amount shall be deducted from a payment treated as income of an earlier year before any payment treated as income of a later year, and

(ii)subject to subparagraph (i), the specified amount shall be deducted from a payment made earlier in a year of assessment before any payment made later in that year.

(6)Where during the relevant period –

(a)the Minister revokes, in accordance with paragraph (f) of subsection (2), a certificate given to a company under paragraph (a) of that subsection,

(b)a qualifying company fails to meet the requirements of subsection (3) (b), or

(c)a participating employee receives an increase in reduced basic pay other than as provided for in subsection (4),

then, any relief granted under this section, where paragraph (a) or (b) applies, to all the participating employees of the company or, where paragraph (c) applies, to the participating employee concerned, shall be withdrawn by the making of an assessment to income tax under Case IV of Schedule D for the year of assessment for which the relief was granted.

(7)Where during the relevant period a participating employee receives a payment from a qualifying company, other than a payment to which this section applies, which is chargeable to tax by virtue of section 123, any relief from tax in respect of that payment under section 201 (5) or Schedule 3 shall be reduced by the amount of any relief given under this section in respect of a payment to which this section applies made in the relevant period.

(8)Section 201 and Schedule 3 and section 480 shall not apply in relation to a payment to which this section applies.

203.

Payments in respect of redundancy.

(1)In this section, ‘lump sum’ has the same meaning as in the Redundancy Payments Act 1967.

(2)Any lump sum payment made under section 19 or 32 of the Redundancy Payments Act 1967 shall be exempt from income tax under Schedule E.

(3)Any payment made under section 32A of the Redundancy Payments Act 1967 shall be exempt from income tax under Schedule E.

204.

Military and other pensions, gratuities and allowances.

(1)This section shall apply to –

(a)all wound and disability pensions, and all increases in such pensions, granted under the Army Pensions Acts, 1923 to 1980, or those Acts and any subsequent Act together with which those Acts may be cited; but, where the amount of any pension to which this paragraph applies is not solely attributable to disability, the relief conferred by this section shall extend only to such part as is certified by the Minister for Defence to be attributable to disability;

(b)all gratuities in respect of wounds or disabilities similarly granted under any enactment referred to in paragraph (a);

(c)military gratuities and demobilisation pay granted to officers of the National Forces or the Defence Forces of Ireland on demobilisation;

(d)deferred pay within the meaning of any regulations under the Defence Act, 1954, which is credited to the pay account of a member of the Defence Forces;

(e)gratuities granted in respect of service with the Defence Forces.

(2)Income to which this section applies shall be exempt from income tax and shall not be reckoned in computing income for the purposes of the Income Tax Acts.

204A.

Exemption in respect of annual allowance for reserve members of the Garda Síochána.

The annual allowance payable under Regulation 15 of the Garda Síochána (Reserve Members) Regulations 2006 (S.I. No. 413 of 2006) shall be exempt from income tax and shall not be reckoned in computing income for the purposes of the Income Tax Acts.

204B.

Exemption in respect of compensation for certain living donors.

The compensation for donation of a kidney or lobe of liver for transplantation payable to a living donor under conditions defined by the Minister for Health pursuant to Regulation 21(2) of the European Union (Quality and Safety of Human Organs Intended for Transplantation) Regulations 2012 (S.I. No. 325 of 2012) shall be exempt from income tax and shall not be reckoned in computing income for the purposes of the Income Tax Acts.

205.

Veterans of War of Independence.

(1)In this section –

“military service” means the performance of duty as a member of an organisation to which Part II of the Army Pensions Act, 1932, applies, but includes military service within the meaning of that Part of that Act, military service within the meaning of the Military Service Pensions Act, 1924, and service in the Forces within the meaning of the Military Service Pensions Act, 1934;

“relevant legislation” means the Army Pensions Acts, 1923 to 1980, the Military Service Pensions Acts, 1924 to 1964, the Connaught Rangers (Pensions) Acts, 1936 to 1964, any Act amending any of those Acts and any regulation (in so far as it affects a pension, allowance, benefit or gratuity under any of those Acts or any other Act amending any of those Acts) made under the Pensions (Increase) Act, 1964, or under any of those Acts or any other Act amending any of those Acts;

“relevant military service” means military service during any part of a period referred to in section 5(2) of the Army Pensions Act, 1932, or, in the case of a qualified person within the meaning of the Connaught Rangers (Pensions) Act, 1936, the circumstances referred to in paragraphs (a), (b) and (c) of section 2 of that Act;

“veteran of the War of Independence” means a person who was –

(a)a member of an organisation to which Part II of the Army Pensions Act, 1932, applies, or a qualified person within the meaning of the Connaught Rangers (Pensions) Act, 1936, and

(b)engaged in relevant military service.

(2)A pension, allowance, benefit or gratuity, in so far as it is related to the relevant military service of a veteran of the War of Independence, or to an event which happened during or in consequence of such relevant military service, which is paid under the relevant legislation to –

(a)such veteran, or

(b)the wife, widow, child or other dependant or partial dependant of such veteran,

shall be exempt from income tax and shall not be reckoned in computing income for the purposes of the Income Tax Acts.

205A.

Magdalen Laundry Payments.

(1)In this section –

“relevant individual” means an individual who has received a payment referred to in paragraph (a) of the definition of ‘relevant payment’ in this subsection;

‘relevant payment’ means –

(a)a payment or payments made, directly or indirectly, to a relevant 15 individual by or on behalf of the Minister for Justice and Equality pursuant to the Magdalen Restorative Justice Ex-Gratia Scheme (that is to say the Scheme administered, under that title, by the Minister for Justice and Equality in furtherance of decisions of the Government of 5 November 2013 and 28 May 2018, respectively),

(b)an amount equal to the State Pension (Contributory) as set out in column 2 of Part 1 of Schedule 2 to the Social Welfare Consolidation Act 2005 paid to a relevant individual,

(c)an amount equal to the State Pension (Non-Contributory) as set out in Part 3 of the Social Welfare Consolidation Act 2005 paid to a relevant individual, and

(d)any payment, other than a payment referred to in paragraphs (a) to (c), made, directly or indirectly, by or on behalf of the Minister for Employment Affairs and Social Protection to a relevant individual, by virtue of that individual being a relevant individual.

(2)(2)Income that –

(a)consists of a relevant payment, or

(b)arises to a person to or in respect of whom a relevant payment is made, from the investment in whole or in part of such a payment or of the income derived from such a payment, being income consisting of dividends or other income which but for this section would be chargeable to tax under Schedule C or under Case III, IV (by virtue of section 59, 745 or 747E) or V of Schedule D or under Schedule F,

shall be exempt from income tax and shall not be reckoned in computing total income for the purposes of the Income Tax Acts.

(3)Gains that accrue to a person, to or in respect of whom a relevant payment is made, from the disposal of –

(a)assets acquired with such a payment,

(b)assets acquired with income exempted from income tax under subsection (2), or

(c)assets acquired directly or indirectly with the proceeds from the disposal of assets referred to in paragraph (a) or (b),

shall not be chargeable gains for the purposes of the Capital Gains Tax Acts.

205B. Payments under Mother and Baby Institutions Payment Scheme Act 2023.
[Section requires commencement]

206.

Income from investments under Social Welfare (Consolidation) Act, 1993.

(1)The Minister for Finance shall be entitled to exemption from tax in respect of the income derived from investments made under section 9 of the Social Welfare Consolidation Act 2005.

(2)The Minister for Social Protection shall be entitled to exemption from tax in respect of the income derived from accounts held under section 9 of the Social Welfare Consolidation Act 2005.

207.

Rents of properties belonging to hospitals and other charities.

(1)Exemption shall be granted –

(a)from income tax chargeable under Schedule D in respect of the rents and profits of any property belonging to any hospital, public school or almshouse, or vested in trustees for charitable purposes, in so far as those rents and profits are applied to charitable purposes only;

(b)from income tax chargeable –

(i)under Schedule C in respect of any interest, annuities, dividends or shares of annuities,

(ii)under Schedule D in respect of any yearly interest or other annual payment, and

(iii)under Schedule F in respect of any distribution,

forming part of the income of any body of persons or trust established for charitable purposes only, or which, according to the rules or regulations established by statute, charter, decree, deed of trust or will, are applicable to charitable purposes only, and in so far as the same are applied to charitable purposes only;

(c)from income tax chargeable under Schedule C in respect of any interest, annuities, dividends or shares of annuities in the names of trustees applicable solely towards the repairs of any cathedral, college, church or chapel, or any building used solely for the purposes of divine worship, and in so far as the same are applied to those purposes.

(2)

(a)This subsection shall apply to every gift (within the meaning of the Charities Act, 1961) made before the 1st day of July, 1961, which, if it had been made on or after that day, would by virtue of section 50 of that Act (which relates to gifts for graves and memorials) have been, to the extent provided in that section, a gift for charitable purposes.

(b)Subsection (1) shall apply in relation to a gift to which this subsection applies as if the gift had been made on or after the 1st day of July, 1961.

(3)Every claim under this section shall be verified by affidavit, and proof of the claim may be given by the treasurer, trustee or any duly authorised agent.

(4)A person who makes a false or fraudulent claim for exemption under this section in respect of any interest, annuities, dividends or shares of annuities charged or chargeable under Schedule C shall forfeit the sum of €125.

207A.

Charities Regulatory Authority and Common Investment Fund.

(1)In this section –

‘Fund’ means the Common Investment Fund (formerly known as the ‘The Commissioners Common Investment Fund’) established by the Commissioners of Charitable Donations and Bequests for Ireland under section 46 of the Charities Act 1961 with effect from 23 April 1985 and vested in the Charities Regulatory Authority on the establishment of that Authority on 16 October 2014;

‘relevant income’ means the income of the Fund.

(2)The Charities Regulatory Authority shall, in relation to relevant income, be deemed to be a body that has made a claim for, and has been granted, such exemption from income tax as is to be allowed under section 207.

208.

Lands owned and occupied, and trades carried on by, charities.

(1)In this section, “charity” means any body of persons or trust established for charitable purposes only.

(2)Exemption shall be granted –

(a)from income tax chargeable under Case I (b) of Schedule D by virtue of section 18(2) where the profits or gains so chargeable arise out of lands, tenements or hereditaments which are owned and occupied by a charity;

(b)from income tax chargeable under Schedule D in respect of the profits of a trade or profession carried on by any charity, if the profits are applied solely to the purposes of the charity and either –

(i)the trade or profession is exercised in the course of the actual carrying out of a primary purpose of the charity, or

(ii)the work in connection with the trade or profession is mainly carried on by beneficiaries of the charity.

(3)Subsection (2)(b) shall apply in respect of the profits of a trade of farming carried on by a charity as if the words after “solely to the purposes of the charity” were deleted.

208A.

Provisions relating to charities and donations to approved bodies.

(1)In this section and section 208B –

“charity” means any body of persons or trust established for charitable purposes only;

“EEA Agreement” means the Agreement on the European Economic Area signed at Oporto on 2 May 1992, as adjusted by all subsequent amendments to that Agreement;

“EEA state” means a state, other than the State, which is a contracting party to the EEA Agreement;

“EFTA state” means a state, other than an EEA state, which is a Member State of the European Free Trade Association.

(2)A person or trust established in an EEA state or in an EFTA state or in the United Kingdom may on a claim being made to the Revenue Commissioners seek a determination to the effect that, if the person or trust were to have income in the State of a kind referred to in section 207 or 208, it would qualify for the exemptions provided for by those sections.

(3)A claim referred to in subsection (2) shall be determined by the Revenue Commissioners or such officer of the Revenue Commissioners (including an inspector) as they may authorise in that behalf.

(4)Where a claim referred to in subsection (2) has been determined in accordance with subsection (3) and the determination is to the effect that if the person or trust were to have income in the State of a kind referred to in section 207 or 208 it would qualify for the exemptions provided for by those sections, the Revenue Commissioners, or such officer of the Revenue Commissioners as they may authorise in that behalf, shall issue the person or trust with a notice of that determination.

(5)Every claim made under this section shall be verified by a document corresponding to an affidavit sworn in the State or by an equivalent sworn statement, and proof of the claim may be given by the treasurer, trustee or any duly authorised agent.

208B.

Charities – miscellaneous.

(1)In this section –

“charity trustee” includes –

(a)in the case of a charity that is a company, the directors and other officers of the company, and

(b)in the case of a charity that is a body corporate (other than a company) or an unincorporated body of persons, any officer of the body or any person for the time being performing the functions of an officer of the body;

“CHY number”, in relation to a charity, means a unique identifying number issued by the Revenue Commissioners to a charity that is exempt from income tax under section 207, 208 or 208A, as the case may be;

“qualified person” means –

(a)a person who, in accordance with Part 6 of the Companies Act 2014, is qualified for appointment as an auditor of a company, or

(b)in relation to a person or trust that –

(i)has made a claim for a determination under section 208A(2),

(ii)is established in an EEA state or in an EFTA state or in the United Kingdom, and

(iii)does not have a principal place of business in the State,

a person who is qualified under the law of that EEA state or that EFTA state or the United Kingdom, as the case may be, to perform functions the same as or similar to those which may be performed in the State by a person referred to in paragraph (a).

(2)A claim by a person or trust for –

(a)a determination under section 864 in relation to a claim under section 207 or 208, or

(b)a determination under section 208A,

shall be supported by such information as the Revenue Commissioners may reasonably require for the purpose of determining the claim.

(3)A charity –

(a)who has been granted an exemption under section 207 or 208, or

(b)to whom a notice of determination has been issued in accordance with section 208A(4),

shall, on request, provide such information to the Revenue Commissioners as they may require in respect of the activities of that charity in any financial year following the granting of an exemption or, as the case may be, the issuing of a notice of the determination.

(4)Any information to be provided to the Revenue Commissioners under subsection (2) or (3) shall be in an official language of the State.

(5)The Revenue Commissioners may appoint such qualified persons as they consider appropriate to verify any information provided to them under subsection (2) or (3).

(6)The expenses incurred by any person appointed by the Revenue Commissioners under subsection (5) shall be recoverable by the Revenue Commissioners as a simple contract debt in any court of competent jurisdiction –

(a)from the charity trustees (who shall be jointly and severally liable for those expenses), or

(b)from the charity concerned, where it is not practicable to recover them from the charity trustees.

(7)Where the Revenue Commissioners are satisfied that a charity has ceased to be eligible for an exemption from income tax provided for in section 207, 208 or 208A, as the case may be, they shall, by notice in writing served by registered post on the charity, withdraw the exemption granted under section 207 or 208, or the determination under section 208A, as the case may be, from the charity and the withdrawal shall apply and have effect from such date as is specified in the notice, which date shall not be earlier than the date on which the charity has ceased to be eligible for an exemption from income tax.

(8)Notwithstanding any obligation imposed on the Revenue Commissioners under section 851A or any other enactment in relation to the confidentiality of taxpayer information (within the meaning of that section), the Revenue Commissioners shall, by notice in writing, inform the Charities Regulatory Authority of any withdrawal of an exemption granted under section 207 or 208, or a determination under section 208A, as the case may be, which notice shall set out the name, CHY number and address of the charity, confirm that the exemption or determination, as the case may be, has been withdrawn and set out the date from which that withdrawal takes effect.

(9)Notwithstanding any obligation imposed on the Revenue Commissioners under section 851A or any other enactment in relation to the confidentiality of taxpayer information (within the meaning of that section), the Revenue Commissioners may publish the name, address and CHY number of a charity.

209.

Bodies for the promotion of Universal Declaration of Human Rights and the implementation of European Convention for the Protection of Human Rights and Fundamental Freedoms.

Where any body of persons having consultative status with the United Nations Organisation or the Council of Europe –

(a)has as its sole or main object the promotion of observance of the Universal Declaration of Human Rights or the implementation of the European Convention for the Protection of Human Rights and Fundamental Freedoms or both the promotion of observance of that Declaration and the implementation of that Convention, and

(b)is precluded by its rules or constitution from the direct or indirect payment or transfer, otherwise than for valuable and sufficient consideration, to any of its members of any of its income or property by means of dividend, gift, division, bonus or otherwise however by means of profit,

there shall, on a claim in that behalf being made to the Revenue Commissioners, be allowed, in the case of the body, such exemption from income tax as is to be allowed under section 207 in the case of a body of persons established for charitable purposes only the whole income of which is applied to charitable purposes only.

210.

The Great Book of Ireland Trust.

(1)In this section, “the Trust” means “The Great Book of Ireland Trust” established by trust deed dated the 12th day of December, 1990, for the purposes of –

(a)making and carrying to completion and selling a unique manuscript volume (in this section referred to as “The Great Book of Ireland”), and

(b)using the proceeds of the sale of The Great Book of Ireland for the benefit of –

(i)a company incorporated on the 5th day of August, 1986, as Clashganna Mills Trust Limited, and

(ii)a company incorporated on the 1st day of March, 1991, as Poetry Ireland Limited.

(2)Notwithstanding any provision of the Income Tax Acts –

(a)income arising to the trustees of the Trust in respect of the sale by it of The Great Book of Ireland, and

(b)payments made to the companies referred to in subsection (1)(b) under the Trust by the trustees of the Trust,

shall be disregarded for the purposes of those Acts.

211.

Friendly societies.

(1)An unregistered friendly society whose income does not exceed €205 shall be entitled to exemption from income tax, and a registered friendly society which is precluded by statute or by its rules from assuring to any person a sum exceeding €1,270 by means of gross sum, or €70 a year by means of annuity, shall be entitled to exemption from income tax under Schedules C, D and F.

(2)A registered friendly society shall not be entitled to exemption from tax under this section in relation to any year of assessment if the Revenue Commissioners determine, for the purposes of entitlement to exemption for that year, that the society does not satisfy the following conditions –

(a)that it was established solely for any or all of the purposes set out in section 8(1) of the Friendly Societies Act, 1896, and not for the purpose of securing a tax advantage, and

(b)that since its establishment it has engaged solely in activities directed to achieving the purposes for which it was so established and has not engaged in trading activities, other than by means of insurance in respect of members, with a view to the realisation of profits.

(3)In making a determination under this section in relation to a registered friendly society, the Revenue Commissioners shall consider any evidence in relation to the matter submitted to them by the society.

(4)A friendly society aggrieved by a determination of the Revenue Commissioners under this section in relation to the society may appeal the determination to the Appeal Commissioners, in accordance with section 949I, within the period of 30 days after the date of the notice of that determination.

(5)Every claim under this section shall be verified by affidavit, and proof of the claim may be given by the treasurer, trustee or any duly authorised agent.

(6)A person who makes a false or fraudulent claim for exemption under this section in respect of any interest, annuities, dividends or shares of annuities charged or chargeable under Schedule C shall forfeit the sum of €125.

212. Credit unions.
Repealed from 6 April 1998
With effect from the date of its registration under the Industrial and Provident Societies Acts, 1893 to 1978, a credit union shall be entitled to exemption from income tax.

213.

Trade unions.

(1)In this section, “provident benefits” includes any payment expressly authorised by the registered rules of the trade union and made to a member during sickness or incapacity from personal injury or while out of work, or to an aged member by means of superannuation, or to a member who has met with an accident, or has lost his or her tools by fire or theft, and includes a payment in discharge or aid of funeral expenses on the death of a member, or the spouse or civil partner of a member, or as provision for the children of a deceased member or for the children of the civil partner of a deceased member.

(2)A registered trade union which is precluded by statute or by its rules from assuring to any persons a sum exceeding €10,160 by means of gross sum or €2,540 a year by means of annuity shall be entitled to exemption from income tax under Schedules C, D and F in respect of its interest and dividends which are applicable and applied solely for one or more of the following purposes –

(a)provident benefits, and

(b)the education, training or retraining of its members and dependent children of members.

(3)Every claim under this section shall be verified in such manner (including by affidavit) as may be specified by the Revenue Commissioners and proof of the claim may be given by the treasurer, trustee or any duly authorised agent of the trade union concerned.

214.

Local authorities, etc.

(1)In this section “local authority” means a local authority for the purposes of the Local Government Act 2001 (as amended by the Local Government Reform Act 2014) and includes a body established under the Local Government Services (Corporate Bodies) Act 1971.

(2)This section shall apply to each of the following bodies –

(a)a local authority;

(b)the Health Service Executive;

(c)an education and training board,

(d)a committee of agriculture established under the Agriculture Acts, 1931 to 1980.

(3)Notwithstanding any provision of the Income Tax Acts, other than Chapter 4 of Part 8, income arising to a body to which this section applies shall be exempt from income tax.

215.

Certain profits of agricultural societies.

(1)In this section, “agricultural society” means any society or institution established for the purpose of promoting the interests of agriculture, horticulture, livestock breeding or forestry.

(2)Any profits or gains arising to an agricultural society from an exhibition or show held for the purposes of the society shall, if they are applied solely to the purposes of the society, be exempt from income tax.

216.

Profits from lotteries.

Exemption from income tax shall be granted in respect of profits from a lottery to which a licence under Part IV of the Gaming and Lotteries Act, 1956, applies.

216A.

Rent-a-room relief.

(1)In this section –

“relevant sums” means all sums arising in respect of the use for the purposes of residential accommodation, of a room or rooms in a qualifying residence and includes sums arising in respect of meals, cleaning, laundry and other similar goods and services which are incidentally supplied in connection with that use;

“residential premises” means a building or part of a building used as a dwelling.

(2)

(a)This subsection applies if –

(i)relevant sums, chargeable to income tax under Case IV or Case V of Schedule D, arise to an individual (regardless of whether the relevant sums are chargeable to income tax under Case IV or Case V or under both Case IV and Case V), and

(ii)the amount of the relevant sums does not exceed the individual’s limit for the year of assessment.

(b)In ascertaining the amount of relevant sums for the purposes of this subsection no deduction shall be made in respect of expenses or any other matter.

(c)Where this subsection applies the following shall be treated as nil for the purposes of the Income Tax Acts –

(i)the profits or gains of the year of assessment, and

(ii)the losses of any such year of assessment, in respect of relevant sums arising to an individual.

(d)Where an individual has relevant sums chargeable to income tax under Case V of Schedule D and an election under subsection (3)(a) has not been made, an allowance under section 284, which would on due claim being made be granted, shall be deemed to have been granted.

(3)

(a)Subsection (2) shall not apply for a year of assessment if an individual so elects by notice in writing to the inspector on or before the specified return date for the chargeable period (within the meaning of section 959A).

(b)An election under this subsection shall have effect only for the year of assessment for which it is made.

(3A)Subsection (2) shall not apply for a year of assessment where the relevant sums arising to the individual are received from a child of the individual or of the civil partner of the individual.

(3B)

(a)Subsection (2) shall not apply for a year of assessment to relevant sums arising to –

(i)an individual, or

(ii)a person connected with the individual,

where the individual is an office holder, or employee, of –

(I)the person making the payment, or

(II)a person connected with the person making the payment.

(b)This subsection shall apply irrespective of whether the relevant sums are paid directly or indirectly by the person referred to in clauses (I) and (II) of paragraph (a) to the individual or to a person connected with the individual.

(3C)

(a)In this subsection, ‘relevant person’ means a person who is resident or ordinarily resident in the State and is incapacitated by reason of mental or physical infirmity.

(b)Subject to paragraph (c), subsection (2) shall not apply for a year of assessment to that part of the relevant sums arising to an individual in respect of the use by a person for the purposes of residential accommodation of a room or rooms in a qualifying residence where the person uses the room or rooms for a period which does not exceed 28 consecutive days.

(c)Paragraph (b) shall not apply where the person using the room or rooms concerned –

(i)is a relevant person,

(ii)uses the room or rooms for a minimum of 4 consecutive days per week for not less than 4 consecutive weeks, or

(iii)is receiving full-time or part-time instruction at a university, college, school or other educational establishment in the State.

(d)Where –

(i)the period for which a room or rooms in a qualifying residence is or are used by a person for the purposes of residential accommodation does not exceed 28 consecutive days, and

(ii)the individual to whom relevant sums have arisen in respect of that use claims that subparagraph (i), (ii) or (iii) of paragraph (c) applies,

the Revenue Commissioners may require the individual to provide proof supporting such claim.

(4)The provisions of the Income Tax Acts relating to the making of returns shall apply as if this section had not been enacted.

(5)Subject to subsection (7), the limit of an individual referred to in subsection (2) is €14,000.

(6)[deleted]

(7)Where relevant sums arise to more than one individual in respect of a qualifying residence the limits referred to in subsection (5) shall be divided by the number of such individuals.

(8)Where subsection (2) applies, the receipt of relevant sums shall not operate so as to restrict or reduce any entitlement to relief under section 244 or 604.

216B.

Payments under Scéim na bhFoghlaimeoirí Gaeilge.

(1)This section shall apply, in the case of a qualified applicant under a scheme administered by the Minister for Community, Rural and Gaeltacht Affairs and known as Scéim na bhFoghlaimeoirí Gaeilge, to any income received under that scheme in respect of a person who is temporarily resident with the qualified applicant, together with any other income received in the ordinary course in respect of such temporary resident.

(2)Notwithstanding any provision of the Income Tax Acts, income to which this section applies shall be disregarded for the purposes of those Acts.

216C.

Childcare services relief.

(1)In this section –

“childcare services” means any form of childminding services or supervised activities to care for minors, whether or not provided on a regular basis;

“qualifying residence”, in relation to an individual for a year of assessment, means a residential premises situated in the State which is occupied by the individual as his or her sole or main residence during the year of assessment and in which at any time in the year of assessment childcare services are provided to not more than 3 minors, excluding minors occupying the residential premises as their sole or main residence;

“relevant sums” means all sums arising in respect of the use for the purposes of the provision of childcare services other than sums arising from the provision of such services to minors, any of whom is or are –

(a)the child or children of the individual providing those services, or

(b)occupying the qualifying residence as his or her sole or main residence,

of a room or rooms in a qualifying residence and includes sums arising in respect of meals, cleaning, laundry and other similar goods and services which are incidentally supplied in connection with that use;

“residential premises” means a building or part of a building used as a dwelling.

(2)

(a)Subject to subsection (3)(a), this subsection applies if –

(i)relevant sums, chargeable to income tax under Case I or Case IV of Schedule D, arise to an individual (regardless of whether the relevant sums are chargeable to income tax under Case I or Case IV or under both Case I and Case IV), and

(ii)the amount of the relevant sums does not exceed the individual’s limit for the year of assessment.

(b)In ascertaining the amount of relevant sums for the purposes of this subsection no deduction shall be made in respect of expenses or any other matter.

(c)Where this subsection applies the following shall be treated as nil for the purposes of the Income Tax Acts –

(i)the profits or gains of the year of assessment, and

(ii)the losses of any such year of assessment,

in respect of relevant sums arising to an individual.

(d)Where an individual has relevant sums chargeable to income tax under Case I of Schedule D and an election under subsection (3)(a) has been made, an allowance under section 284, which would on due claim being made be granted, shall be deemed to have been granted.

(3)

(a)Subsection (2) shall apply for a year of assessment if an individual so elects by notice in writing to the inspector on or before the specified return date for the chargeable period (within the meaning of section 959A) and shows to the satisfaction of the Revenue Commissioners evidence that the individual has notified the person, recognised by the Health Service Executive for the purposes of such notification, that childcare services are being, will be or have been provided by the individual in the year of assessment.

(b)An election under this subsection shall have effect only for the year of assessment for which it is made.

(4)The provisions of the Income Tax Acts relating to the making of returns shall apply as if this section had not been enacted.

(5)Subject to subsection (6), the individual’s limit referred to in subsection (2) is €15,000.

(6)Where relevant sums arise to more than one individual in respect of a qualifying residence the limit referred to in subsection (5) shall be divided by the number of such individuals.

(7)Where subsection (2) applies, the receipt of relevant sums shall not operate so as to restrict or reduce any entitlement to relief under section 244 or 604.

216D.

Certain profits of micro-generation of electricity.

(1)In this section –

‘Act of 1999’ means the Electricity Regulation Act 1999;

‘generate’ has the same meaning as in the Act of 1999;

‘micro-generation of electricity’ means the use of renewable, sustainable or alternative forms of energy to generate electricity at a qualifying residence;

‘qualifying person’ means an individual who purchases electricity for own use;

‘qualifying residence’, in relation to a qualifying person for a year of assessment, means a residential premises situated in the State which is occupied by the qualifying person as his or her sole or main residence during the year of assessment and land which the qualifying person has for his or her own occupation and enjoyment with that residence as its garden or grounds;

‘residential premises’ means a building or part of a building used as a dwelling;

‘renewable, sustainable or alternative forms of energy’ has the same meaning as in the Act of 1999;

‘relevant period’ means the period commencing on 1 January 2022 and ending on 31 December 2025.

(2)This subsection applies to profits or gains, chargeable to income tax under Case IV of Schedule D, arising to a qualifying person, in the relevant period, from the micro-generation of electricity.

(3)So much of the profits or gains to which subsection (2) applies, arising to a qualifying person in a year of assessment, as do not exceed €400 shall be exempt from income tax and shall not be reckoned in computing total income for the purposes of the Income Tax Acts.

216E.

Payments under Part 2 of the Civil Law (Miscellaneous Provisions) Act 2022.

A financial contribution payable under Part 2 of the Civil Law (Miscellaneous Provisions) Act 2022 shall be exempt from income tax and shall not be reckoned in computing income for the purposes of the Income Tax Acts.

216F.

Exemption of certain profits arising from production, maintenance and repair of certain musical instruments.

(1)In this section –

‘Commission Regulation (EU) No. 1407/2013’ means Commission Regulation (EU) No. 1407/2013 of 18 December 2013 on the application of Articles 107 and 108 of the Treaty on the Functioning of the European Union to de minimis aid;

‘early Irish harp’ means a harp instrument which is –

(a)traditionally referred to in the Irish language as ‘cruit’ or ‘cláirseach’ by reason of its characteristics and shape,

(b)traditionally played with the left hand above the right and with the fingernails,

(c)strung with 29 or 30 metal strings, that emerge through eyelets set in a solid soundboard which has been hollowed out from behind, which are held in place along the harmonic curve by the tuning and bridge pins, without a semitone lever system, and

(d)traditionally associated with a relevant musical practice;

‘Irish lever harp’ means a harp instrument which –

(a)is traditionally referred to in the Irish language as ‘cruit’ or ‘cláirseach’ by reason of its characteristics and shape,

(b)is traditionally played with the right hand above the left and with the tips or pads of the fingers,

(c)does not have pedals of any kind,

(d)is generally strung with not less than 34 but not more than 36 strings,

(e)has levers on its strings which can raise the note of a string by a semitone, and

(f)is traditionally associated with a relevant musical practice;

‘relevant activities’ means the production, maintenance or repair of relevant musical instruments;

‘relevant musical instrument’ means an early Irish harp, an Irish lever harp or uilleann pipes;

‘relevant musical practice’ means –

(a)the practice of uilleann piping, as inscribed by the United Nations Educational, Scientific and Cultural Organization on the Representative List of the Intangible Cultural Heritage of Humanity pursuant to Decision of the Intergovernmental Committee: 12.COM 11.B.16 of 7 December 2017, or

(b)the practice of Irish harping, as inscribed by the United Nations Educational, Scientific and Cultural Organization on the Representative List of the Intangible Cultural Heritage of Humanity pursuant to Decision of the Intergovernmental Committee: 14.COM 10.B.18 of 12 December 2019;

‘relevant period’ means the years of assessment 2023, 2024 and 2025;

‘relevant person’ means –

(a)in the case of early Irish harps and Irish lever harps, Harp Foundation Ireland Company Limited by Guarantee, a private company incorporated in the State with registration number 614434,

(b)in the case of uilleann pipes, Na Píobairí Uilleann Cuideachta Faoi Theorainn Ráthaíochta, a private company incorporated in the State with registration number 242874, or

(c)such other person with appropriate experience in relation to relevant musical instruments and relevant musical practice as the Minister for Tourism, Culture, Arts, Gaeltacht, Sport and Media may designate in writing for the purposes of this section;

‘relevant profit’ means profits or gains from relevant activities;

‘uilleann pipes’ means a set of bagpipes which –

(a)has air supplied by a bellows that is operated by the elbow, and

(b)is traditionally associated with a relevant musical practice.

(2)This section applies to an individual who has, in the relevant period, relevant profits chargeable to income tax under Schedule D.

(3)

(a)An individual to whom this section applies, and who duly makes a claim to the Revenue Commissioners in that behalf, shall, subject to paragraph (b), be entitled to have relevant profits arising to him or her disregarded during the relevant period for the purposes of the Income Tax Acts.

(b)The amount of relevant profits which an individual shall be entitled to have disregarded for the purposes of the Income Tax Acts by virtue of paragraph (a) shall not exceed €20,000 in any year of assessment.

(c)The relief provided by this section may be given by repayment or otherwise.

(4)As respects the making of a return of income (being a return which a chargeable person, within the meaning of Part 41A, is required to deliver under Chapter 3 of that Part), the Tax Acts shall apply –

(a)as if subsection (3) had not been enacted,

(b)notwithstanding anything to the contrary in Part 41A, as if the individual to whom relevant profits arise for any year of assessment were, if such person would not otherwise be, a chargeable person (within the meaning of Part 41A) for that chargeable period,

(c)where an individual to whom relevant profits arise for any year of assessment is an individual to whom a notice under section 959N has been issued, as if such a notice had not been issued, and

(d)in so far as those Acts relate to the keeping of records (within the meaning of section 886) and the making available of such records for inspection, as if such profits or gains were chargeable to income tax.

(5)Where an individual to whom this section applies carries on a trade only part of the activities of which are relevant activities, then, for the purposes of this section, the profits of that trade shall be apportioned, on a just and reasonable basis, between those that are relevant profits and those that are not.

(6)Notwithstanding anything to the contrary in section 851A, where any question arises as to whether an instrument is a relevant musical instrument for the purposes of this section, the Revenue Commissioners may consult with a relevant person.

(7)

(a)Where an individual to whom this section applies constitutes a single undertaking within the meaning of Commission Regulation (EU) No. 1407/2013, any relief provided by this section shall be available only insofar as it does not exceed the ceiling of aid laid down in Commission Regulation (EU) No. 1407/2013.

(b)An individual who avails of relief provided by this section shall be liable for the payment of any income tax in excess of the ceiling laid down as referred to in paragraph (a).

(c)An individual referred to in paragraph (a) shall –

(i)provide such information as may be reasonably required by the Revenue Commissioners for the purposes of ensuring compliance by the individual with Commission Regulation (EU) No. 1407/2013, and

(ii)keep a record of any other information the Revenue Commissioners may deem to be necessary to ensure compliance by the individual with Commission Regulation (EU) No. 1407/2013.

(d)Notwithstanding any obligation to maintain secrecy or any other restriction on the disclosure of information imposed by or under statute or otherwise, the Revenue Commissioners, or any other officer authorised by them for the purposes of this subsection, may –

(i)disclose to any board established by statute, any other public or local authority or any other agency of the State, information relating to the amount of relief claimed by a person under this section, being information, which is required by the relevant board, authority or agency concerned for the purpose of ensuring that the ceiling of aid in Commission Regulation (EU) No. 1407/2013 is not exceeded, and

(ii)provide to the European Commission such information as may be requested by the European Commission in accordance with Article 6 of Commission Regulation (EU) No. 1407/2013.

Chapter 2 Corporation tax (ss. 217-222)

217.

Certain income of Nítrigin Éireann Teoranta.

Notwithstanding any provision of the Corporation Tax Acts, income –

(a)arising to Nítrigin Éireann Teoranta in any accounting period ending in the period commencing on the 1st day of January, 1987, and ending on the 31st day of December, 1999, from the business of supplying gas purchased from Bord Gáis Éireann to Irish Fertilizer Industries Limited under a contract between Nítrigin Éireann Teoranta and Irish Fertilizer Industries Limited, and

(b)which but for this section would have been chargeable to corporation tax under Case I of Schedule D,

shall be exempt from corporation tax.

218.

Certain income of Housing Finance Agency plc.

Notwithstanding any provision of the Corporation Tax Acts, income arising to the Housing Finance Agency plc –

(a)from the business of making loans and advances under section 5 of the Housing Finance Agency Act, 1981, which income would but for this section have been chargeable to corporation tax under Case I of Schedule D, and

(b)which income would but for this section have been chargeable to corporation tax under Case III of Schedule D,

shall be exempt from corporation tax.

218A.

Certain income of Motor Insurers’ Bureau of Ireland.

Notwithstanding any provision of the Corporation Tax Acts, income arising to the Motor Insurers’ Bureau of Ireland from investments made by it of moneys paid to the Motor Insurers’ Insolvency Compensation Fund under the Insurance Act 1964 (amended by the Insurance (Amendment) Act 2018), which income would but for this section have been chargeable to corporation tax under Case III or IV, as the case may be, of Schedule D, shall be exempt from corporation tax.

219. Income of body designated under Irish Takeover Panel Act, 1997.
Notwithstanding any provision of the Corporation Tax Acts, income arising in any accounting period ending after the 30th day of April, 1997, to the body designated by the Minister for Enterprise, Trade and Employment under section 3 of the Irish Takeover Panel Act, 1997, shall be exempt from corporation tax.

219A. Income of credit unions.
(1)In this section “the Act” means the Credit Union Act, 1997.

(2)Income arising to a credit union which is –

(a)registered as such under the Act, or

(b)deemed to be so registered by virtue of section 5(3) of the Act,

shall, with effect from the date of the registration or the deemed registration, as the case may be, of the credit union under the Act, be exempt from corporation tax.

219B.

Income of Investor Compensation Company Ltd.

(1)In this section, “the company” means the company incorporated on the 10th day of September, 1998, as The Investor Compensation Company Limited.

(2)Notwithstanding any provision of the Corporation Tax Acts, profits arising in any accounting period ending on or after the 10th day of September, 1998, to the company shall be exempt from corporation tax.

220.

Profits of certain bodies corporate.

Notwithstanding any provision of the Corporation Tax Acts, profits arising to any of the bodies corporate specified in the Table to this section shall be exempt from corporation tax.

Table

1. [deleted]

2. A company authorised by virtue of a licence granted by the Minister of Finance under the National Lottery Act, 1986.

3. The Dublin Docklands Development Authority and any of its wholly-owned subsidiaries.

4. An Bord Pinsean – The Pensions Board.

5. Horse Racing Ireland.

6. The company incorporated on the 1st day of December, 1994, as Irish Thoroughbred Marketing Limited.

7. The company incorporated on the 1st day of December, 1994, as Tote Ireland Limited.

8. The Commission for Electricity Regulation.

9. Limerick Twenty Thirty Strategic Development Designated Activity Company, registered on 7 July 2008 (registered number 459652).

10. Ennis 2040 (Strategic Development) Designated Activity Company, registered on 8 December 2020 (registered number 684352).

11. Nature Partners Company Limited by Guarantee, registered on 1 November 2021 (registered number 707015).

221.

Certain payments to National Co-operative Farm Relief Services Ltd and certain payments made to its members.

(1)In this section –

“the first agreement” means the agreement in writing dated the 4th day of July, 1991, between the Minister for Agriculture, Food and Forestry and the National Co-operative for the provision of financial support for farm relief services, together with every amendment of the agreement in accordance with Article 9.1 of that agreement;

“the second agreement” means the agreement in writing dated the 16th day of May, 1995, between the Minister for Agriculture, Food and Forestry and the National Co-operative for the provision of financial support for the development of agricultural services, together with every amendment of the agreement in accordance with Article 9.1 of that agreement;

“a member co-operative” means a society engaged in the provision of farm relief services which has been admitted to membership of the National Co-operative;

“the Minister” means the Minister for Agriculture and Food;

“the National Co-operative” means the society registered on the 13th day of August, 1980, as National Co-operative Farm Relief Services Limited;

“society” means a society registered under the Industrial and Provident Societies Acts, 1893 to 1978.

(2)Notwithstanding any provision of the Corporation Tax Acts –

(a)a grant made under Article 3.1 of the first agreement by the Minister to the National Co-operative,

(b)a transfer of moneys under Article 3.6 of the first agreement by the National Co-operative to a member co-operative,

(c)a payment made under Article 3.1(a) of the second agreement by the Minister to the National Co-operative, and

(d)a transmission of moneys under Article 3.4 in respect of payments under Article 3.1(a) of the second agreement by the National Co-operative to a member co-operative,

shall be disregarded for the purposes of those Acts.

(3)This section does not apply to any grant, payment, transfer or transmission of moneys referred to in subsection (2) which is made on or after 1 January 2011.

222.

Certain dividends from a non-resident subsidiary.

(1)

(a)In this section –

“approved investment plan” means an investment plan in respect of which the Minister has given a certificate in accordance with subsection (2) to the company concerned;

“investment plan” means a plan of a company resident in the State which is directed towards the creation or maintenance of employment in the State in trading operations carried on, or to be carried on, in the State and which has been submitted –

(i)before the commencement of its implementation, or

(ii)where the Minister is satisfied that there was reasonable cause for it to be submitted after the commencement of its implementation, within one year from that commencement,

to the Minister by the company for the purpose of enabling it to claim relief under this section;

“the Minister” means the Minister for Finance;

“relevant dividends” means dividends, received by a company resident in the State (being the company claiming relief under this section) from a foreign subsidiary of the company, which are –

(i)specified in a certificate given before 15 February 2001 by the Minister under subsection (2), and

(ii)applied within a period –

(I)which begins one year before the first day on which the dividends so specified are received in the State, or at such earlier time as the Revenue Commissioners may by notice in writing allow, and

(II)which ends 2 years after the first day on which the dividends so specified are received in the State, or at such later time as the Revenue Commissioners may by notice in writing allow,

for the purposes of an approved investment plan;

“relief under this section”, in relation to a company for an accounting period, means the amount by which any corporation tax payable by the company is reduced by virtue of subsection (3).

(b)

(i)The reference in the definition of “relevant dividends” to “a foreign subsidiary” means a 51 per cent subsidiary of a company where the company is resident in the State and the subsidiary is a resident of a territory with the government of which arrangements having the force of law by virtue of section 826(1) have been made.

(ii)For the purposes of subparagraph (i) –

a company shall be regarded as being a resident of a territory if it is so regarded under arrangements made with the government of that territory and having the force of law by virtue of section 826(1).

(2)Where an investment plan has been duly submitted by a company, and the Minister –

(a)is satisfied that the plan is directed towards the creation or maintenance of employment in the State in trading operations carried on, or to be carried on, in the State, and

(b)has been informed in writing by the company of the amount of dividends concerned,

the Minister may give a certificate to the company certifying that an amount of dividends specified in the certificate shall be an amount of relevant dividends.

(3)Subject to subsection (4), where a company claims and proves that it has received in an accounting period any amount of relevant dividends, the amount of the company’s income for the period represented by those dividends shall not be taken into account in computing the income of the company for that accounting period for the purposes of corporation tax.

(4)Where in relation to a certificate given to a company under subsection (2) the Minister considers that, as regards the approved investment plan concerned, all or part of the relevant dividends have not been applied within the period provided for in the definition of “relevant dividends”, the Minister may, by notice in writing to the company, reduce the amount of the relevant dividends specified in the certificate by so much as has not been so applied, and accordingly where the amount of the relevant dividends specified in a certificate is so reduced –

(a)in a case where relief under this section has been granted in respect of the amount of the relevant dividends specified in the certificate before such a reduction of that amount, the inspector shall make such assessments or amend such assessments as are necessary to recover the relief given in respect of the amount of the reduction, and

(b)in a case where a claim for relief has not yet been made, relief shall not be due under this section in respect of the amount of the reduction.

(5)A claim for relief under this section shall be made in writing to the inspector and shall be submitted together with the company’s return of profits for the period in which the relevant dividends are received in the State.

Chapter 3

Income tax and corporation tax (ss. 223-236)

223.

Small enterprise grants.

(1)This section shall apply to a grant made under section 10(5)(a) of the Údarás na Gaeltachta Act, 1979, or section 21(5)(a) (as amended by the Industrial Development (Amendment) Act, 1991) of the Industrial Development Act, 1986, being an employment grant –

(a)in the case of section 10(5)(a) of the Údarás na Gaeltachta Act, 1979, under the scheme known as “Deontais Fhostaíochta ó Údarás na Gaeltachta do Thionscnaimh Sheirbhíse Idir-Náisiúnta” or the scheme known as “Deontais Fhostaíochta ó Údarás na Gaeltachta do Thionscail Bheaga Dhéantúsaíochta”, or

(b)in the case of section 21(5)(a) of the Industrial Development Act, 1986 (as so amended), under the scheme known as “Scheme Governing the Making of Employment Grants to Small Industrial Undertakings”.

(2)A grant to which this section applies shall be disregarded for the purposes of the Tax Acts.

224.

Grants to medium and large industrial undertakings.

(a)in the case of section 10(5)(a) of the Údarás na Gaeltachta Act, 1979, under the scheme known as “Deontais Fhostaíochta ó Údarás na Gaeltachta do Ghnóthais Mhóra/Mheánmhéide Thionsclaíocha”, or

(b)in the case of section 21(5)(a) of the Industrial Development Act, 1986 (as so amended), under the scheme known as “Scheme Governing the Making of Employment Grants to Medium/Large Industrial Undertakings”.

(2)A grant to which this section applies shall be disregarded for the purposes of the Tax Acts.

225.

Employment grants.

(1)This section shall apply to an employment grant made under –

(a)section 3 or 4 (as amended by the Shannon Free Airport Development Company Limited (Amendment) Act, 1983) of the Shannon Free Airport Development Company Limited (Amendment) Act, 1970,

(b)section 25 of the Industrial Development Act, 1986, or

(c)section 12 of the Industrial Development Act, 1993.

(2)A grant to which this section applies shall be disregarded for the purposes of the Tax Acts.

226.

Certain employment grants and recruitment subsidies.

(1)This section shall apply to an employment grant or recruitment subsidy made to an employer in respect of a person employed by such employer under –

(a)the Back to Work Allowance Scheme, being a scheme established on the 1st day of October, 1993, and administered by the Minister for Social, Community and Family Affairs,

(b)any scheme which may be established by the Minister for Enterprise, Trade and Employment with the approval of the Minister for Finance for the purposes of promoting the employment of individuals who have been unemployed for 3 years or more and which is to be administered by An Foras Áiseanna Saothair,

(c)paragraph 13 of Annex B to an operating agreement between the Minister for Enterprise, Trade and Employment and a County Enterprise Board, being a board specified in the Schedule to the Industrial Development Act, 1995,

(d)as respects grants or subsidies paid on or after the 6th day of April, 1997, the Employment Support Scheme, being a scheme established on the 1st day of January, 1993, and administered by the National Rehabilitation Board,

(dd)as respects grants or subsidies paid on or after the 1st day of September 2005, the Wage Subsidy Scheme, being a scheme administered by the Department of Social Protection,

(e)[deleted]

(f)the European Union Leader II Community Initiative 1994 to 1999, and which is administered in accordance with operating rules determined by the Minister for Agriculture and Food,

(g)the European Union Operational Programme for Local Urban and Rural Development which is to be administered by the company incorporated under the Companies Acts, 1963 to 1990, on the 14th day of October, 1992, as Area Development Management Limited,

(h)the Special European Union Programme for Peace and Reconciliation in Northern Ireland and the Border Counties of Ireland which was approved by the European Commission on the 28th day of July, 1995,

(i)the Joint Northern Ireland/Ireland INTERREG Programme 1994 to 1999, which was approved by the European Commission on the 27th day of February, 1995,

(j)any initiative of the International Fund for Ireland, which was designated by the International Fund for Ireland (Designation and Immunities) Order, 1986 (S.I. No. 394 of 1986), as an organisation to which Part VIII of the Diplomatic Relations and Immunities Act, 1967, applies, or

(k)as respects payments made to employers on or after 1 July 2013, JobsPlus, being a scheme administered by the Department of Social Protection.

(2)An employment grant or recruitment subsidy to which this section applies shall be disregarded for the purposes of the Tax Acts.

227.

Certain income arising to specified non-commercial state-sponsored bodies.

(1)In this section, “non-commercial state-sponsored body” means a body specified in Schedule 4.

(2)For the purposes of this section, the Minister for Finance may by order amend Schedule 4 by the addition to that Schedule of any body or the deletion from that Schedule of any body standing specified.

(3)Where an order is proposed to be made under subsection (2), a draft of the order shall be laid before Dáil Éireann and the order shall not be made until a resolution approving of the draft has been passed by Dáil Éireann.

(4)Notwithstanding any provision of the Tax Acts other than the provisions (apart from section 261(c)) of Chapter 4 of Part 8, income arising to a non-commercial state-sponsored body –

(a)which but for this section would have been chargeable to tax under Case III, IV or V of Schedule D, and

(b)from the date that such body was incorporated under the Companies Act 2014 or a former enactment relating to companies within the meaning of section 5 of that Act, or was established by or under any other enactment,

shall be disregarded for the purposes of the Tax Acts; but a noncommercial state-sponsored body –

(i)which has paid income tax or corporation tax shall not be entitled to repayment of that tax, and

(ii)shall not be treated as –

(I)a company within the charge to corporation tax in respect of interest for the purposes of paragraph (f) of the definition of “relevant deposit” in section 256, or

(II)a person to whom section 267 applies.

228.

Income arising to designated bodies under the Securitisation (Proceeds of Certain Mortgages) Act, 1995.

Notwithstanding any provision of the Tax Acts, income arising to a body designated under section 4 (1) of the Securitisation (Proceeds of Certain Mortgages) Act, 1995, shall be exempt from income tax and corporation tax.

229.

Harbour authorities and port companies.

(1)

(a)In this section –

“relevant body” means –

(i)a harbour authority within the meaning of the Harbours Act, 1946,

(ii)a company established pursuant to section 7 of the Harbours Act, 1996, and

(iii)any other company which controls a harbour and carries on a trade which consists wholly or partly of the provision in that harbour of such facilities and accommodation for vessels, goods and passengers as are ordinarily provided by harbour authorities specified in paragraph (i), and companies specified in paragraph (ii) which control harbours, situate within the State, in those harbours;

“relevant profits or gains” means so much of the profits or gains of a relevant body controlling a harbour situate within the State as arise from the provision in that harbour of such facilities and accommodation for vessels, goods and passengers as are ordinarily provided by –

(i)harbour authorities specified in paragraph (i), and

(ii)companies specified in paragraph (ii),

of the definition of “relevant body” which control harbours, situate within the State, in those harbours.

(b)For the purposes of this section, where an accounting period falls partly in a period, the part of the accounting period falling in the period shall be regarded as a separate accounting period.

(2)Exemption shall be granted from tax under Schedule D in respect of relevant profits or gains in the period beginning on the 1st day of January, 1997, and ending on the 31st day of December, 1998.

(3)Subsection (2) shall apply to a relevant body which is a harbour authority referred to in paragraph (i) of the definition of “relevant body” as if “in the period beginning on the 1st day of January, 1997, and ending on the 31st day of December, 1998” were deleted.

(4)Where a relevant body is chargeable to tax under Schedule D in respect of relevant profits or gains, the relevant profits or gains shall be reduced by an amount equal to –

(a)as respects accounting periods falling wholly or partly in the year 1999, two-thirds of those relevant profits or gains, and

(b)as respects accounting periods falling wholly or partly in the year 2000, one-third of those relevant profits or gains.

229A.

Shannon Commercial Enterprises Ltd.

(1)In this section –

‘company’ means Shannon Commercial Enterprises Limited;

‘qualifying period’, in relation to an asset, means the period beginning on the date of the acquisition of the asset, or if the asset was held on 6 April 1974, that date, and ending on 31 December 2013;

‘period of ownership’, in relation to an asset, means the period beginning on the date of the acquisition of the asset, or if the asset was held on 6 April 1974, that date, and ending on the date of disposal of the asset;

‘relevant profits or gains’ means so much of the profits or gains of the company as are attributable to any rent in respect of any premises or any receipts in respect of any easement.

(2)Exemption shall be granted from tax chargeable under Case V of Schedule D in respect of relevant profits or gains in the period beginning 1 January 2014 and ending 31 December 2015.

(3)Where the company is chargeable to tax under Case V of Schedule D in respect of relevant profits or gains, the relevant profits or gains shall be reduced by an amount equal to –

(a)as respects accounting periods falling wholly or partly in the year 2016, two-thirds of those relevant profits or gains, and

(b)as respects accounting periods falling wholly or partly in the year 2017, one-third of those relevant profits or gains.

(4)For the purposes of the Capital Gains Tax Acts, where a gain accrues to the company from the disposal of an asset after 31 December 2013, such portion of the gain shall not be a chargeable gain as represents the same proportion of the gain as the length of the qualifying period bears to the length of the period of ownership.

230.

National Treasury Management Agency.

(1)Notwithstanding any provision of the Corporation Tax Acts, profits arising to the National Treasury Management Agency in any accounting period shall be exempt from corporation tax.

(1A)Notwithstanding any provision of the Corporation Tax Acts, profits arising to a Fund investment vehicle (within the meaning of section 37 of the National Treasury Management Agency (Amendment) Act 2014) of which the Minister for Finance is the sole beneficial owner shall be exempt from corporation tax.

(2)Notwithstanding any provision of the Tax Acts, any interest, annuity or other annual payment paid by the National Treasury Management Agency shall be paid without deduction of income tax.

230A. National Pensions Reserve Fund Commission.
Repealed from 31 December 2021
Notwithstanding any provision of the Corporation Tax Acts, profits arising to the National Pensions Reserve Fund, the National Pensions Reserve Fund Commission or a Commission investment vehicle (within the meaning given by section 2 of the National Pensions Reserve Fund Act 2000 (as amended by section 2 of the Investment of the National Pensions Reserve Fund and Miscellaneous Provisions Act 2009)) shall be exempt from corporation tax.

230AA.

NAMA profits exempt from corporation tax.

Notwithstanding any provision of the Corporation Tax Acts, profits arising to the National Asset Management Agency shall be exempt from corporation tax.

230AB. National Development Finance Agency.
Repealed from 27 January 2015
(1)Notwithstanding any provision of the Corporation Tax Acts, profits arising to the National Development Finance Agency in any accounting period shall be exempt from corporation tax.

(2)Notwithstanding any provision of the Tax Acts, any interest, annuity or other annual payment paid by the National Development Finance Agency shall be paid without deduction of income tax.

230AC.]

Tax exemptions.

Notwithstanding any provision of the Corporation Tax Acts, profits arising to the Strategic Banking Corporation of Ireland or a subsidiary wholly owned by it or a subsidiary wholly owned by any such subsidiary shall be exempt from corporation tax.

231.

Profits or gains from stallion fees.

(1)The profits or gains arising –

(a)

(i)to the owner of a stallion, which is ordinarily kept on land in the State, from the sale of services of mares within the State by the stallion, or

(ii)to the part-owner of such a stallion from the sale of such services or of rights to such services, or

(b)to the part-owner of a stallion, which is ordinarily kept on land outside the State, from the sale of services of mares by the stallion or of rights to such services, where the part-owner carries on in the State a trade which consists of or includes bloodstock breeding and the part-ownership of the stallion was acquired and is held primarily for the purposes of the service by the stallion of mares owned or partly-owned by the part-owner of the stallion in the course of that trade,

shall be exempt from income tax and corporation tax.

(2)As respects the making of a return of income (being a return which a chargeable person, within the meaning of section 950, is required to deliver under section 951), the Tax Acts shall apply –

(a)as if subsection (1) had not been enacted,

(b)notwithstanding anything to the contrary in Part 41, as if a person to whom profits or gains referred to in subsection (1) arise for any chargeable period (within the meaning of section 321(2)) were, if such person would not otherwise be, a chargeable person (within the meaning of section 950) for that chargeable period,

(c)where a person to whom profits or gains referred to in subsection (1) arise for any chargeable period (within the meaning of section 321(2)) is a person to whom a notice under section 951(6) has been issued, as if such a notice had not been issued, and

(3)For the purposes of subsection (2) –

(a)profits or gains referred to in subsection (1) or a loss referred to in paragraph (b) shall be computed in accordance with the Tax Acts as if subsection (1) had not been enacted, and

(b)where a loss is incurred for any chargeable period (within the meaning of section 321(2)), the amount of that loss shall be included in the return of income referred to in subsection (2) for that chargeable period.

(4)Subsections (1) to (3) do not apply to any profits or gains arising after 31 July 2008 to an owner or a part-owner of a stallion.

232.

Profits from occupation of certain woodlands.

(1)In this section –

“occupation”, in relation to any land, means having the use of that land;

“woodlands” means woodlands in the State.

(2)Except where otherwise provided by section 75, the profits or gains arising from the occupation of woodlands managed on a commercial basis and with a view to the realisation of profits shall be exempt from income tax and corporation tax.

(3)As respects the making of a return of income (being a return which a chargeable person, within the meaning of Part 41A, is required to deliver under Chapter 3 of that Part), the Tax Acts shall apply –

(a)as if subsection (2) had not been enacted,

(b)notwithstanding anything to the contrary in Part 41A, as if a person to whom profits or gains referred to in subsection (2) arise for any chargeable period (within the meaning of section 321(2)) were, if such person would not otherwise be, a chargeable person (within the meaning of Part 41A) for that chargeable period,

(c)where a person to whom profits or gains referred to in subsection (2) arise for any chargeable period (within the meaning of section 321(2)) is a person to whom a notice under section 959N has been issued, as if such a notice had not been issued, and

(4)For the purposes of subsection (3) –

(a)profits or gains referred to in subsection (2) or a loss referred to in paragraph (b) shall be computed in accordance with the Tax Acts as if subsection (2) had not been enacted, and

233.

Stud greyhound service fees.

(1)In this section –

“greyhound bitches” means female greyhounds registered in the Irish Greyhound Stud Book or in any other greyhound stud book recognised for the purposes of the Irish Greyhound Stud Book;

“stud greyhound” means a male greyhound registered as a sire for stud purposes in the Irish Greyhound Stud Book or in any other greyhound stud book recognised for the purposes of the Irish Greyhound Stud Book.

(2)The profits or gains arising –

(a)

(i)to the owner of a stud greyhound, which is ordinarily kept in the State, from the sale of services of greyhound bitches within the State by the stud greyhound, or

(ii)to the part-owner of such a stud greyhound from the sale of such services or of rights to such services, or

(b)to the part-owner of a stud greyhound, which is ordinarily kept outside the State, from the sale of services of greyhound bitches by the stud greyhound or of rights to such services, where the part-owner carries on in the State a trade which consists of or includes greyhound breeding and the part-ownership of the stud greyhound was acquired and is held primarily for the purposes of the service by the stud greyhound of greyhound bitches owned or partly-owned by the part-owner of the stud greyhound in the course of that trade,

shall be exempt from income tax and corporation tax.

(3)As respects the making of a return of income (being a return which a chargeable person, within the meaning of section 950, is required to deliver under section 951), the Tax Acts shall apply –

(a)as if subsection (2) had not been enacted,

(b)notwithstanding anything to the contrary in Part 41, as if a person to whom profits or gains referred to in subsection (2) arise for any chargeable period (within the meaning of section 321(2)) were, if such person would not otherwise be, a chargeable person (within the meaning of section 950) for that chargeable period,

(c)where a person to whom profits or gains referred to in subsection (2) arise for any chargeable period (within the meaning of section 321(2)) is a person to whom a notice under section 951(6) has been issued, as if such a notice had not been issued, and

(4)For the purposes of subsection (3) –

(a)profits or gains referred to in subsection (2) or a loss referred to in paragraph (b) shall be computed in accordance with the Tax Acts as if subsection (2) had not been enacted, and

(5)Subsections (1) to (4) do not apply to any profits or gains arising after 31 July 2008 to an owner or a part-owner of a stud greyhound.

234.

Certain income derived from patent royalties.

(1)In this section –

“EEA Agreement” means the Agreement on the European Economic Area signed at Oporto on 2 May 1992, as adjusted by the Protocol signed at Brussels on 17 March 1993;

“EEA state” means a state which is a Contracting Party to the EEA Agreement;

“income from a qualifying patent” means any royalty or other sum paid in respect of the user of the invention to which the qualifying patent relates, including any sum paid for the grant of a licence to exercise rights under such patent, where that royalty or other sum is paid –

(a)for the purposes of activities which –

(i)would be regarded, otherwise than by virtue of paragraph (b) or (c) of section 445(7) or section 446, as the manufacture of goods for the purpose of relief under Part 14, or

(ii)would be so regarded if they were carried on in the State by a company,

but, as respects a royalty or other sum paid on or after the 23rd day of April, 1996, where the royalty or other sum exceeds the royalty or other sum which would have been paid if the payer of the royalty or other sum and the beneficial recipient of the royalty or other sum were independent persons acting at arm’s length, the excess shall not be income from a qualifying patent,

(b)by a person who –

(i)is not connected (within the meaning of section 10 as it applies for the purposes of capital gains tax) with the person who is the beneficial recipient of the royalty or other sum, and

(ii)has not entered into any arrangement in connection with the royalty or other sum the main purpose or one of the main purposes of which was to satisfy subparagraph (i);

“qualifying patent” means a patent in relation to which the research, planning, processing, experimenting, testing, devising, designing, developing or similar activity leading to the invention which is the subject of the patent was carried out in an EEA state;

“resident of the State” means any person resident in the State for the purposes of income tax and not resident elsewhere;

a company shall be regarded as a resident of the State if it is managed and controlled in the State.

(2)

(a)A resident of the State who makes a claim in that behalf and makes a return in the prescribed form of his or her total income from all sources, as estimated in accordance with the Income Tax Acts, shall be entitled to have any income from a qualifying patent arising to him or her disregarded for the purposes of the Income Tax Acts.

(b)In paragraph (a), the reference to a return of total income from all sources as estimated in accordance with the Income Tax Acts shall apply for corporation tax as if it were or included a reference to a return under section 884.

(3)Notwithstanding subsection (2), an individual shall not be entitled to have any amount of income from a qualifying patent arising to him or her disregarded for any purpose of the Income Tax Acts unless the individual carried out, either solely or jointly with another person, the research, planning, processing, experimenting, testing, devising, designing, developing or other similar activity leading to the invention which is the subject of the qualifying patent.

(3A)

(a)Notwithstanding subsection (2) but subject to paragraphs (b) to (d), so much of the aggregate of the amounts of any income from qualifying patents arising to a person in a relevant period which would, apart from this subsection, be disregarded under subsection (2) for the purposes of income tax or corporation tax as exceeds €5,000,000 shall not be so disregarded.

(b)Where –

(i)in relation to a company, income from qualifying patents arising in a relevant period would, apart from this paragraph, be disregarded under subsection (2), and

(ii)in relation to one or more persons who are connected (within the meaning of section 10) with the company referred to in subparagraph (i), income from qualifying patents arising in that relevant period would, apart from this paragraph, be disregarded under subsection (2),

then the aggregate of the amounts of income from qualifying patents, which is to be disregarded under subsection (2), arising to the company and all of those persons in the relevant period shall not be greater than €5,000,000.

(c)Where the aggregate of the amounts of income from qualifying patents in a relevant period arising to a company and all of the persons referred to in paragraph (b) which would, apart from paragraph (b), be disregarded under subsection (2) exceeds €5,000,000, the amount of any income from qualifying patents which is to be so disregarded for the relevant period in relation to the company or any person referred to in paragraph (b) shall be –

(i)so much of €5,000,000 as is allocated to the company or that person in the manner specified in a notice made jointly in writing to the appropriate inspector by the company and the connected persons on or before the time by which a return under section 951 is to be made for the latest chargeable period (within the meaning of section 321(2)) of –

(I)the company, or

(II)any of those persons,

which falls wholly or partly into the relevant period: but the aggregate of the amounts allocated to the company and all of the persons referred to in paragraph (b) in relation to the relevant period shall not exceed €5,000,000, and

(ii)where no such notice is given, an amount determined by the formula –

where –

Pis the aggregate of the amounts of income from qualifying patents arising to the company, or as the case may be the person, in the relevant period, and

Tis the aggregate of the amounts of income from qualifying patents arising to the company and all of the persons referred to in paragraph (b) in the relevant period.

(d)For the purposes of this subsection, where a relevant period does not coincide with an accounting period of a company –

(i)the amount of income from qualifying patents arising to the company in the relevant period shall be the aggregate of the amounts of income from qualifying patents arising to the company in any accounting period or part of an accounting period falling within the relevant period,

(ii)income from qualifying patents arising to a company in an accounting period shall be treated as arising in part of that accounting period on a time basis according to the respective lengths of the part and the whole of the accounting period, and

(iii)subject to the preceding provisions of this paragraph, income arising in a relevant period that is to be disregarded under subsection (2) shall be treated as representing income of an accounting period only to the extent that it cannot be treated as representing income of an earlier period, or part of such period.

(e)In this subsection –

“income from qualifying patents” means income from a qualifying patent or from more than one such patent;

“relevant period” means the period of 12 months commencing on 1 January 2008 and each subsequent period of 12 months.

(4)Where, under section 77 of the Patents Act, 1992, or any corresponding provision of the law of any other country, an invention which is the subject of a qualifying patent is made, used, exercised or vended by or for the service of the State or the government of the country concerned, this section shall apply as if the making, user, exercise or vending of the invention had taken place in pursuance of a licence and any sums paid in respect of the licence were income from a qualifying patent.

(5)Where any income arising to a person is by virtue of this section to be disregarded, the person shall not be treated, by reason of such disregarding, as having ceased to possess the whole of a single source within the meaning of section 70(1).

(6)For the purpose of determining the amount of income to be disregarded under this section for the purposes of the Income Tax Acts, the Revenue Commissioners may make such apportionments of receipts and expenses as may be necessary.

(7)The relief provided by this section may be given by repayment or otherwise.

(8)Subsections (3) and (4) of section 459 and paragraph 8 of Schedule 28 shall, with any necessary modifications, apply in relation to exemptions from tax under this section.

(9)This section shall not apply to income from a qualifying patent which is paid to a person on or after 24 November 2010.

235.

Bodies established for promotion of athletic or amateur games or sports.

(1)In this section –

‘approved body of persons’ means –

(a)any body of persons established for and existing for the sole purpose of promoting athletic or amateur games or sports, and

(b)

(i)any body of persons that, as respects the year 1983-84 or any earlier year of assessment, was granted exemption from income tax under section 349 of the Income Tax Act, 1967, before that section was substituted by section 9 of the Finance Act, 1984,

(ii)any company that, as respects any accounting period ending before the 6th day of April, 1984, was granted exemption from corporation tax under section 349 (before the substitution referred to in subparagraph (i)) of the Income Tax Act, 1967, as applied for corporation tax by section 11(6) of the Corporation Tax Act, 1976, or

(iii)any body of persons that, as respects the year 2022 or any earlier year of assessment, was granted exemption from income tax or corporation tax under this section before the coming into operation of section 16 of the Finance (No. 2) Act 2023;

but does not include any such body of persons to which the Revenue Commissioners, after such consultation (if any) as may seem to them to be necessary with such person or body of persons as in their opinion may be of assistance to them, give a notice in writing stating that they are satisfied that the body –

(I)was not established for the sole purpose specified in paragraph (a) or was established wholly or partly for the purpose of securing a tax advantage, or

(II)being established for the sole purpose specified in paragraph (a), no longer exists for such purpose or commences to exist wholly or partly for the purpose of securing a tax advantage;

‘competitive sport’ means all forms of physical activity which, through organised participation, aim at –

(a)expressing or improving physical fitness, and

(b)obtaining improved results in competition at all levels;

‘games and sports exemption number’ means a number issued to a body of persons approved by the Revenue Commissioners for the purposes of this section;

‘recreational sport’ means all forms of physical activity which, through casual or regular participation, aim at –

(a)expressing or improving physical fitness and mental well-being, and

(b)forming social relationships;

‘sport’ includes competitive sport and recreational sport.

(2)Exemption from income tax or, as the case may be, corporation tax shall be granted in respect of so much of the income of any approved body of persons that is income which has been or will be applied to the sole purpose specified in subsection (1)(a).

(3)Where a notice is given under subsection (1), the exemption from income tax or, as the case may be, corporation tax accorded to the body of persons to which it relates shall cease to have effect –

(a)if the notice is a notice to which paragraph (I) of that subsection applies –

(i)as respects income tax, for the year of assessment in which the body of persons was established or the year 1984-85, whichever is the later, and for each subsequent year of assessment, or

(ii)as respects corporation tax, for the first accounting period of the body of persons which commences on or after the 6th day of April, 1984, and for each subsequent accounting period;

(b)if the notice is a notice to which paragraph (II) of that subsection applies –

(i)as respects income tax, for the year of assessment in which in the opinion of the Revenue Commissioners the body of persons ceased to exist for the sole purpose specified in subsection (1)(a) or the year in which it commenced to exist wholly or partly for the purpose of securing a tax advantage, whichever is the earlier, but not being a year earlier than the year 1984-85, and for each subsequent year of assessment, or

(ii)as respects corporation tax, for the accounting period in which in the opinion of the Revenue Commissioners the body of persons ceased to exist for the sole purpose specified in subsection (1)(a) or the accounting period in which it commenced to exist wholly or partly for the purpose of securing a tax advantage, whichever is the earlier, but not being an accounting period which ends before the 6th day of April, 1984, and for each subsequent accounting period.

(4)A body of persons aggrieved by a notice given to that body by the Revenue Commissioners under subsection (1) may appeal the notice to the Appeal Commissioners, in accordance with section 949I, within the period of 30 days after the date of the notice.

(5)Anything required or permitted to be done by the Revenue Commissioners or any power or function conferred or imposed on them by this section may be done, exercised or performed, as appropriate, by an officer of the Revenue Commissioners authorised by them in that behalf.

(6)Notwithstanding any obligations as to secrecy or other restriction upon disclosure of information imposed by or under any statute or otherwise, the Revenue Commissioners may publish the name, county and games and sports exemption number of an approved body of persons.

236. Loan of certain art objects.
As of 1 January 2010 this text has ceased
(1)In this section –

“art object” has the meaning assigned to it by subsection (2)(a);

“authorised person” means –

(a)an inspector or other officer of the Revenue Commissioners authorised by them in writing for the purposes of this section, or

(b)a person authorised by the Minister in writing for the purposes of this section;

“the Minister” means the Minister for Arts, Heritage, Gaeltacht and the Islands;

“relevant building” means an approved building within the meaning of section 482;

“relevant garden” means an approved garden within the meaning of section 482.

(2)

(a)In this section, “art object” means any work of art (including a picture, sculpture, print, book, manuscript, piece of jewellery, furniture or other similar object) or scientific collection which, on application to them in that behalf by a person who owns or occupies a relevant building or a relevant garden, as the case may be, is determined –

(i)by the Minister, after consideration of any evidence in relation to the matter which the individual submits to the Minister and after such consultation (if any) as may seem to the Minister to be necessary with such person or body of persons as in the opinion of the Minister may be of assistance to the Minister, to be an object which is intrinsically of significant national, scientific, historical or aesthetic interest, and

(ii)by the Revenue Commissioners, to be an object reasonable access to which is afforded, and in respect of which reasonable facilities for viewing are provided, to the public.

(b)Without prejudice to the generality of the requirement that reasonable access be afforded, and that reasonable facilities for viewing be provided, to the public, access to and facilities for the viewing of an art object shall not be regarded as being reasonable access afforded, or the provision of reasonable facilities for viewing, to the public unless –

(i)subject to such temporary removal as is necessary for the purposes of the repair, maintenance or restoration of the object as is reasonable, access to it is afforded and facilities for viewing it are provided for not less than 60 days (including not less than 40 days during the period commencing on the 1st day of May and ending on the 30th day of September) in any year and, on each such day, such access is afforded and such facilities for viewing are provided in a reasonable manner and at reasonable times for a period, or periods in the aggregate, of not less than 4 hours,

(ii)such access is afforded and such facilities are provided to the public on the same days and at the same times as access is afforded to the public to the relevant building or the relevant garden, as the case may be, in which the object is kept, and

(iii)the price, if any, paid by the public in return for such access is in the opinion of the Revenue Commissioners reasonable in amount and does not operate to preclude the public from seeking access to the object.

(c)Where the Revenue Commissioners make a determination under paragraph (a) in relation to an art object, and reasonable access to the object ceases to be afforded, or reasonable facilities for the viewing of the object cease to be provided, to the public, the Revenue Commissioners may, by notice in writing given to the owner or occupier of the relevant building or relevant garden, as the case may be, in which the object is kept, revoke the determination with effect from the date on which they consider that such access or such facilities for viewing so ceased, and –

(i)this subsection shall cease to apply to the object from that date, and

(ii)for the year of assessment in which this subsection ceases to apply to the object, subsection (3) shall cease to apply to any expense referred to in paragraph (a) of that subsection incurred or deemed to have been incurred by the body corporate concerned.

(3)Subject to this section, where –

(a)a body corporate incurs an expense solely in, or solely in connection with, or is deemed to incur an expense in connection with, the provision to an individual (being an individual who is employed by the body corporate in an employment to which Chapter 3 of Part 5 applies, or who is a director, within the meaning of that Chapter, of the body corporate) of a benefit or facility which consists of the loan of an art object of which the body corporate is the beneficial owner, and

(b)the object is kept in a relevant building or a relevant garden, as the case may be, owned or occupied by the individual,

then, section 436(3) shall not apply to any such expense and section 118(1) shall not apply to any such expense for any year of assessment for which a claim in that behalf is made by the individual to the Revenue Commissioners.

(4)

(a)Where an individual makes an application under subsection (2) or a claim under subsection (3), an authorised person may at any reasonable time enter the relevant building or relevant garden concerned for the purpose of inspecting the art object to which the application or claim relates.

(b)Whenever an authorised person exercises any power conferred on him or her by this subsection, the authorised person shall on request produce his or her authorisation to any person concerned.

(c)Any person who obstructs or interferes with an authorised person in the course of exercising a power conferred on the authorised person by this subsection shall be guilty of an offence and shall be liable on summary conviction to a fine not exceeding €630.

(5)An application under subsection (2) or a claim under subsection (3) –

(a)shall be made in such form as the Revenue Commissioners may from time to time prescribe, and

(b)in the case of a claim under subsection (3), shall be accompanied by such statements in writing as may be required by the prescribed form in relation to the expense in respect of which the claim is made, including statements by the body corporate which incurred the expense.

(6)Section 606 shall not apply to an object which is an art object.

(7)This section ceases to have effect for the year of assessment 2010 and subsequent years of assessment.

Schedule 4 Exemption of Specified Non-Commercial State Sponsored Bodies from Certain Tax Provisions

Section 227.

1.Agency for Personal Service Overseas.

1A.The Approved Housing Bodies Regulatory Authority.

2.Beaumont Hospital Board.

3.Blood Transfusion Service Board.

4.Board for Employment of the Blind.

5.An Bord Altranais.

6.An Bord Bia – The Irish Food Board.

7.The National Tourism Development Authority.

8.An Bord Glas.

9.An Bord Iascaigh Mhara.

10.Bord na Gaeilge.

11.Bord na Leabhar Gaeilge.

12.Bord na Radharcmhastóirí.

13.An Bord Pleanála.

14.Bord Scoláireachtaí Comalairte.

15.An Bord Tráchtála – The Irish Trade Board.

16.An Bord Uchtála.

17.Building Regulations Advisory Body.

18.[deleted]

18A.The Courts Service.

19.CERT Limited.

20.The Chester Beatty Library.

20A.Child and Family Agency.

20B.Children’s Health Ireland.

21.An Chomhairle Ealaíon.

22.An Chomhairle Leabharlanna.

22A.An Chomhairle Oidhreachta The Heritage Council.

23.Coiste An Asgard.

24.Combat Poverty Agency.

25.Comhairle na Nimheanna.

26.The Health Service Executive.

26A.Commission for Communications Regulation.

27.Cork Hospitals Board.

27A.A Enterprise Ireland.

27B.The Credit Union Restructuring Board.

28.Criminal Injuries Compensation Tribunal.

29.Dental Council.

30.Drug Treatment Centre Board.

31.Dublin Dental Hospital Board.

32.Dublin Institute for Advanced Studies.

33.[deleted]

34.Economic and Social Research Institute.

35.Employment Equality Agency.

35A.Enterprise Ireland.

36.Environmental Protection Agency – An Ghníomhaireacht urn Chaomhnú Comhshaoil.

37.Eolas – The Irish Science and Technology Agency.

38.Federated Dublin Voluntary Hospitals.

39.Fire Services Council.

39A.The Food Safety Authority of Ireland.

40.An Foras Áiseanna Saothair.

41.Forbairt.

42.Forfás.

43.The Foyle Fisheries Commission.

44.Garda Síochána Appeal Board.

45.Garda Síochána Complaints Board.

45A.Grangegorman Development Agency.

46.[deleted]

47.Health Research Board – An Bord Taighde Sláinte.

47A.The Health and Social Care Professionals Council.

48.Higher Education Authority.

49.[deleted]

50.Hospitals Trust Board.

51.The Independent Radio and Television Commission – An Coimisiún urn Raidio agus Teiliffís Neamhspleách.

52.The Industrial Development Agency (Ireland).

53.The Industrial Development Authority.

53A.The Institute of Public Health in Ireland Limited.

53AB.Inland Fisheries Ireland.

54.Institiúid Teangeolaíochta Éireann.

55.Institute of Public Administration.

55A.The Irish Auditing and Accounting Supervisory Authority.

56.The Irish Film Board.

57.The Irish Medicines Board.

57A.The Irish Sports Council.

58.The Labour Relations Commission.

59.Law Reform Commission.

60.The Legal Aid Board.

61.Leopardstown Park Hospital Board.

62.Local Government Computer Services Board – An Bord Seirbhísí Ríomhaire Rialtais Aitiúil.

63.Local Government Staff Negotiations Board – An Bord Comhchaibidlí Foirne Rialtais Aitiúil.

64.The Marine Institute.

65.Medical Bureau of Road Safety – An Lia-Bhiúró um Shábháiltacht ar Bhóithre.

66.The Medical Council.

67.The National Authority for Occupational Safety and Health – An tÚdarás Náisiúnta um Shábháilteachta agus Sláinte Ceirde.

68.National Cancer Registry.

69.The National Concert Hall Company Limited – An Ceoláras Náisiúnta.

69A.National Consultative Committee on Racism and Interculturalism.

70.National Council for Educational Awards.

71.National Council for the Elderly.

72.The National Economic and Social Council.

73.The National Economic and Social Forum.

74.National Health Council.

74A.The National Milk Agency.

74AA.The National Oil Reserves Agency Designated Activity Company.

74AAA.The National Paediatric Hospital Development Board.

74AB.National Qualifications Authority of Ireland.

75.[deleted]

76.National Rehabilitation Board.

77.The National Roads Authority – An tÚdarás um Bóithre Náisúinta.

78.National Safety Council – Comhairle Sábháiltacht Náisiúnta.

79.National Social Services Board.

79A.National Transport Authority.

79B.The National Standards Authority of Ireland.

80.[deleted]

81.[deleted]

81A.Occupational Safety and Health Institute of Ireland.

82.Office of the Data Protection Commissioner.

83.The Pensions Authority.

83A.The Personal Injuries Assessment Board.

83B.The Pharmaceutical Society of Ireland.

84.Postgraduate Medical and Dental Board.

84A.The Private Residential Tenancies Board.

85.The Radiological Protection Institute of Ireland.

86.The Refugee Agency.

87.Rent Tribunal.

88.Royal Hospital Kilmainham Company.

89.Saint James’s Hospital Board.

90.Saint Luke’s and St Anne’s Hospital Board.

91.Salmon Research Agency of Ireland Incorporated.

91A.Science Foundation Ireland.

91B.Sport Ireland.

92.[deleted]

92A.The Sustainable Energy Authority of Ireland.

93.[deleted]

94.[deleted]

95.[deleted]

96.Tallaght Hospital Board.

96A.The Teaching Council.

97.Teagasc.

98.Temple Bar Renewal Limited.

98A.Tourism Ireland Limited.

99.Údarás na Gaeltachta.

100.Western Development Commission.

Schedule 4A Table
(Class of Technology)

(Description)

(Minimum Amount)

(1)

(2)

(3)

Motors and Drives

Electric motors and drives designed to achieve high levels of energy efficiency.

€1,000

Lighting

Lighting equipment and systems designed to achieve high levels of energy efficiency.

€3,000

Building Energy Management Systems

Building energy management systems designed to achieve high levels of energy efficiency.

€5,000

Information and Communications Technology (ICT)

ICT equipment and systems designed to achieve high levels of energy efficiency.

€1,000

Heating and Electricity Provision

Heating and electricity provision equipment and systems designed to achieve high levels of energy efficiency.

€1,000

Process and Heating, Ventilation and Air- conditioning (HVAC) Control Systems

Process and heating, ventilation and air- conditioning (HVAC) equipment and systems designed to achieve high levels of energy efficiency.

€1,000

Electric and

Electric and alternative

€1,000

Alternative Fuel Vehicles

fuel vehicles and equipment designed to achieve high levels of energy efficiency.

Refrigeration and Cooling Systems

Refrigerating and cooling equipment and systems designed to achieve high levels of energy efficiency.

€1,000

Electro-mechanical

Systems Electro-mechanical equipment and systems designed to achieve high levels of energy efficiency.

€1,000

Catering and Hospitality Equipment

Catering and hospitality equipment and systems designed to achieve high levels of energy efficiency.

€1,000